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BISHOP v. COMMISSIONER

Docket No. 3515-70 SC

30 T.C.M. 265 (1971)

T.C. Memo. 1971-62

Joseph K. Bishop and Helen M. Bishop v. Commissioner.

United States Tax Court.

Filed March 30, 1971.

Attorney(s) appearing for the Case

Joseph K. Bishop, pro se, 24029 W. Avenida Crescenta, Valencia, Calif Melvern Stein, for the respondent.

Memorandum Findings of Fact and Opinion

JOHNSTON, Commissioner:

The respondent determined a deficiency in petitioners' Federal income tax for 1968 in the amount of $141.92. The issue for decision is whether petitioners are entitled to a dependency exemption for Sharon Tibbetts, a niece of Joseph K. Bishop.

Some of the facts have been stipulated and they are so found. Petitioners resided at Valencia, California when they filed their petition in this...

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