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KITTLE v. COMMISSIONER

Docket No. 322-73.

34 T.C.M. 697 (1975)

T.C. Memo. 1975-150

Marlin K. Kittle and Myrtle J. Kittle v. Commissioner.

United States Tax Court.

Filed May 19, 1975.

Attorney(s) appearing for the Case

Marlin K. Kittle, pro se, 1242 Dahl Rd., Louisville, Ky. Jack A. Joynt, for the respondent.

Memorandum Findings of Fact and Opinion

HALL, Judge:

Respondent determined a $509.78 income tax deficiency for petitioners for 1969. The issues for decision are (1) whether petitioners have overcome the presumption favoring the non-custodial parent who pays over $1200 for child support, thereby entitling them to three claimed dependency exemptions, and (2) whether petitioners are entitled to certain claimed itemized expenses.

Findings of Fact

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