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REED v. COMMISSIONER

Docket No. 4476-66.

50 T.C. 630 (1968)

EDWARD A. REED AND ELOISE A. REED, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed July 29, 1968.

Attorney(s) appearing for the Case

Robert B. Pierce and R. Bert Magnuson, for the petitioners.

Charles S. Stroad, for the respondent.

MULRONEY, Judge:

Respondent determined deficiencies in petitioners' 1964 income tax in the amount of $357.17.

The issue is whether petitioners are allowed exemption deductions of $600 for each of two "foster" children under the provisions of section 151(e)(1), I.R.C. 1954.1

FINDINGS OF FACT

Some of the facts have been stipulated and they are found accordingly.

The petitioners, Edward A. Reed and...

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