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WYERS v. COMMISSIONER

Docket No. 4463-69 SC.

29 T.C.M. 983 (1970)

T.C. Memo. 1970-229

Stephen A. Wyers and Mary Frances Wyers v. Commissioner.

United States Tax Court.

Filed August 11, 1970.

Attorney(s) appearing for the Case

Stephen A. Wyers, pro se, 11910 Brampton Hunt Rd., Florissant, Mo. Charles M. Lock, for the respondent.

Memorandum Findings of Fact and Opinion

IRWIN, Judge:

Respondent determined a deficiency in petitioners' income tax in the amount of $132 for the year 1965. The only question presented is whether during 1965 petitioners Stephen A. and Mary Frances Wyers furnished more than one-half of the total support for Stephen's son by a prior marriage.

Findings of Fact

Some of the facts have been stipulated. The stipulation of facts, together with...

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