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CLARY v. COMMISSIONER

Docket No. 698-70 SC.

29 T.C.M. 971 (1970)

T.C. Memo. 1970-222

Charles S. Clary and Dorothy M. Clary v. Commissioner.

United States Tax Court.

Filed July 30, 1970.

Attorney(s) appearing for the Case

Charles S. Clary and Dorothy M. Clary, pro se, P. O. Box 122, Los Molines, Calif. Richard D. Worsley, for the respondent.

Memorandum Findings of Fact and Opinion

DRENNEN, Judge:

Respondent determined a deficiency in petitioners' income tax for the taxable year 1966 in the amount of $228. The only issue is whether petitioner-husband is entitled to dependency exemptions under section 151, I. R. C. 1954,1 for two of his children by a prior marriage, Timothy and Roseanne, for the taxable year 1966.

Findings of Fact

Some of the facts...

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