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COLTON v. COMMISSIONER

Docket No. 5802-70.

56 T.C. 471 (1971)

MARTIN COLTON AND YVONNE COLTON, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed June 14, 1971.

Attorney(s) appearing for the Case

Towner Leeper, for the petitioners.

Ralph V. Bradbury, Jr., and George H. Jelly, for the respondent.

OPINION

FEATHERSTON, Judge:

Respondent determined a deficiency in petitioners' Federal income tax for 1967 in the amount of $390.14. The only issue for decision is whether, within the meaning of section 152(e),1 the father of petitioner Yvonne Colton's three children provided at least $600 for the support of each child during 1967.

Martin Colton and Yvonne Colton (hereinafter petitioner), husband and wife, were...

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