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TRUELOVE v. COMMISSIONER

Docket No. 6027-70 SC.

30 T.C.M. 1122 (1971)

T.C. Memo. 1971-261

Alan J. Truelove and Patricia M. Truelove v. Commissioner.

United States Tax Court.

Filed October 12, 1971.

Attorney(s) appearing for the Case

Alan J. Truelove, pro se, 3326 Elm Terrace, Falls Church, Va. Robert S. Erickson, for the respondent.

Memorandum Findings of Fact and Opinion

INGOLIA, Commissioner:

Respondent determined a deficiency in the petitioners' Federal income tax for 1967 in the amount of $150. The issue before the Court is whether the petitioners are entitled to a dependency exemption for their niece, Barbara, under sections 151 and 152 of the Internal Revenue Code of 1954.1 In order to resolve the issue, it is necessary to determine whether Barbara...

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