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GORDON v. COMMISSIONER

Docket No. 6112-73.

33 T.C.M. 730 (1974)

T.C. Memo. 1974-168

Richard A. Gordon and Rosalind S. Gordon v. Commissioner.

United States Tax Court.

Filed June 25, 1974.

Attorney(s) appearing for the Case

Richard A. Gordon, pro se, 3300 Clayton St., Norcross, Ga. Maurice W. Gerard, for the respondent.

Memorandum Findings of Fact and Opinion

DAWSON, Judge:

Respondent determined a deficiency in petitioners' Federal income tax for the year 1970 in the amount of $364.25. The only issue for decision is whether the petitioners are entitled to deductions for dependency exemptions under section 151,1 Internal Revenue Code of 1954, for Rosalind S. Gordon's three minor children, by a prior...

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