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HOYLE v. COMMISSIONER

Docket No. 4575-69 SC.

29 T.C.M. 760 (1970)

T.C. Memo. 1970-172

Robert Henry Hoyle v. Commissioner.

United States Tax Court.

Filed June 23, 1970.

Attorney(s) appearing for the Case

Robert Henry Hoyle, pro se, P. O. Box 75, Michigan City, Ind. Frank E. Wrenick, for the respondent.

Memorandum Findings of Fact and Opinion

IRWIN, Judge:

Respondent determined deficiencies in petitioner's income tax for the years 1966 and 1967 in the amounts of $388.06 and $508.85, respectively. The two issues presented are:

(1) Whether respondent erred in disallowing the deductions taken by petitioner under section 151(e) with respect to his children who resided in the United Kingdom during the two years...

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