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TAYLOR v. COMMISSIONER

Docket No. 4276-68.

29 T.C.M. 610 (1970)

T.C. Memo. 1970-137

Fred A. Taylor and Louise H. Taylor v. Commissioner.

United States Tax Court.

Filed June 2, 1970.

Attorney(s) appearing for the Case

Fred A. Taylor, pro se, 305 Rocky Point Rd., Palos Verdes Estates, Calif. Harold V. Vestermark, for the respondent.

Memorandum Opinion

SCOTT, Judge:

Respondent determined a deficiency in petitioners' income tax for the calendar year 1966 in the amount of $173.46.

The only issue for decision is whether petitioners are entitled to a deduction for a dependency exemption for their daughter-in-law.

All of the facts have been stipulated and are found accordingly.

Petitioners, husband and wife who resided in...

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