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SHARNEY v. COMMISSIONER

Docket Nos. 4262-71, 5712-71.

31 T.C.M. 460 (1972)

T.C. Memo. 1972-115

Neta L. (Kyle) Sharney v. Commissioner. Orville B. Kyle v. Commissioner.

United States Tax Court.

Filed May 22, 1972.

Attorney(s) appearing for the Case

Neta L. (Kyle) Sharney, pro se 732 Westgate, St. Louis, Mo., in docket No. 4262-71. James A. Greenblatt, 230 So. Bemiston Ave., Clayton, Mo., for the petitioner in docket No. 5712-71. John B. Turner and James E. Cannon, for the respondent.

Memorandum Findings of Fact and Opinion

SIMPSON, Judge:

The respondent determined a deficiency of $336.00 in the 1967 Federal income tax of Neta L. (Kyle) Sharney, and a deficiency of $417.09 in the 1967 Federal income tax of Orville B. Kyle. The only issue for decision is whether Mrs. Sharney or Mr. Kyle is entitled to the dependency deductions for their three children.

Findings of Fact

Some of the facts were stipulated, and those facts...

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