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BENNINGHOVEN v. COMMISSIONER

Docket No. 3406-73.

33 T.C.M. 1010 (1974)

T.C. Memo. 1974-228

Kermit Michael Benninghoven and Karen Kaye Benninghoven v. Commissioner.

United States Tax Court.

Filed August 29, 1974.

Attorney(s) appearing for the Case

Karen Kaye Benninghoven, pro se, 1155 Sulky, Florissant, Mo. David R. Bosse & John B. Turner, for the respondent.

Memorandum Findings of Fact and Opinion

FAY, Judge:

Respondent determined a deficiency in petitioners' Federal income tax for the year 1969 in the amount of $251.08.

The only issue for decision is whether petitioners are entitled to dependency exemptions for the two children of Karen Kaye Benninghoven by her prior marriage to Charles C. Essary.

Findings of Fact

Some of the facts have been stipulated and are found accordingly. The...

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