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O'CONNOR v. COMMISSIONER

Docket No. 6615-70.

32 T.C.M. 156 (1973)

T.C. Memo. 1973-35

John C. O'Connor v. Commissioner.

United States Tax Court.

Filed February 13, 1973.

Attorney(s) appearing for the Case

John C. O'Connor, pro se, P.O. Box 555, Summit, N.J. James J. Keightley, for the respondent.

Memorandum Opinion

TANNENWALD, Judge:

Respondent determined the following deficiencies in petitioner's income tax:

    Year             Deficiency

    1967 ............  $412.50
    1968 ............   423.75

At issue is whether petitioner is entitled to dependency exemptions for his four minor children, who were in the custody of his former wife.

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