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BOWER v. COMMISSIONER

Docket Nos. 3275-73, 4209-73.

33 T.C.M. 875 (1974)

T.C. Memo. 1974-202

Frank Bower v. Commissioner. Carolyn Louise Bower v. Commissioner.

United States Tax Court.

Filed July 31, 1974.

Attorney(s) appearing for the Case

Frank Bower and Carolyn Louise Bower, pro se, 326 Huntington Park, Louisville, Ky. Jack A. Joynt, for the respondent.

Memorandum Findings of Fact and Opinion

HALL, Judge:

Respondent determined deficiencies in petitioners' 1970 Federal income taxes as follows:

     Petitioner           Docket No.  Deficiency

Frank Bower ............... 3275-73    $160.00
Carolyn Louise Bower ...... 4209-73     233.94

The sole issue for decision is which of two divorced parents is entitled to claim their child as a dependent for purposes of the dependency exemption...

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