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WAGNER v. COMMISSIONER

Docket Nos. 2724-64, 2725-64.

25 T.C.M. 635 (1966)

T.C. Memo. 1966-122

Francis R. Wagner and Marjorie Wagner v. Commissioner. Francis R. Wagner v. Commissioner.

United States Tax Court.

Filed June 8, 1966.

Attorney(s) appearing for the Case

Donald G. Jennings, Board of Commerce Bldg., Manistee, Mich., for the petitioners. Joseph F. Dillon, for the respondent.

Memorandum Findings of Fact and Opinion

MULRONEY, Judge:

Respondent determined deficiencies in the income tax of Francis R. Wagner in Docket No. 2725-64 for the year 1959 in the sum of $279.32 and of Francis R. and Marjorie Wagner in Docket No. 2724-64 for the years 1960 and 1961 in the respective amounts of $256.76 and $250.57.

The dockets were consolidated for trial. The only issue is whether petitioners are entitled to dependency exemptions for...

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