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MANTZ v. COMMISSIONER

Docket Nos. 2298-64, 5758-65.

25 T.C.M. 1387 (1966)

T.C. Memo. 1966-272

B. Stafford Mantz v. Commissioner. Frederic G. Travis and Barbara Travis v. Commissioner.

United States Tax Court.

Filed December 21, 1966.

Attorney(s) appearing for the Case

Nahum A. Bernstein, for the petitioner in Docket No. 2298-64. Fred L. Altman, for the petitioners in Docket No. 5758-65. Joel Kamens, for the respondent.

Memorandum Findings of Fact and Opinion

MULRONEY, Judge:

Respondent determined deficiencies in the 1962 income tax of petitioner B. Stafford Mantz in Docket No. 2298-64 in the amount of $1,250.40 and of Frederic G. and Barbara Travis in Docket No. 5758-65 in the amount of $1,284.55.

The cases were consolidated for trial as the only issue was who was entitled to dependency exemptions for the five children taken as exemptions in both returns involved...

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