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REMPERT v. COMMISSIONER

Docket No. 3795-69 SC.

29 T.C.M. 979 (1970)

T.C. Memo. 1970-226

John E. Rempert and Audrey C. Rempert v. Commissioner.

United States Tax Court.

Filed August 6, 1970.

Attorney(s) appearing for the Case

John E. Rempert, pro se, 18359 Van Ness Ave., Torrance, Calif. Stephen W. Simpson, for the respondent.

Memorandum Findings of Fact and Opinion

DAWSON, Judge:

Respondent determined a deficiency of $264 in petitioners' Federal income tax for the year 1966. The only issue for decision is whether petitioners provided more than one-half of the total support of the two children of John E. Rempert in 1966 so that they are entitled to the dependency exemptions for them under sections 151(e) and 152(a), Internal Revenue Code of 1954.

Findings of Fact

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