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LESLIE v. COMMISSIONER

Docket No. 890-70.

31 T.C.M. 753 (1972)

T.C. Memo. 1972-151

Gerald Ronnell Leslie and Elizabeth Mae Leslie v. Commissioner.

United States Tax Court.

Filed July 13, 1972.

Attorney(s) appearing for the Case

Gerald Ronnell Leslie, pro se, 2015 N.W. 27 St., Gainesville, Fla. Robert W. Goodman, for the respondent.

Memorandum Findings of Fact and Opinion

WITHEY, Judge:

Respondent determined a deficiency in petitioners' income tax for 1966 in the amount of $381. The sole question presented for decision is whether in 1966 petitioner Gerald Ronnell Leslie furnished more than one-half of the support for his two minor children of a prior marriage so as to entitle petitioners to dependency exemptions for those children in that taxable year.

Findings of Fact

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