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LEGGETT v. COMMISSIONER

Docket No. 3103-73.

35 T.C.M. 21 (1976)

T.C. Memo. 1976-7

Eli C. Leggett v. Commissioner.

United States Tax Court.

Filed January 8, 1976.

Attorney(s) appearing for the Case

Eli C. Leggett, pro se, Detroit, Mich. James E. Keeton, Jr., for the respondent.

Memorandum Finding of Fact and Opinion

WILBUR, Judge:

Respondent determined a deficiency in petitioner's income tax for the tax year 1971 in the amount of $718. The issues for decision are whether petitioner is entitled to the use of the "married filing jointly" status in computing his 1971 income tax liability and whether petitioner is entitled to six personal exemptions for dependent children in computing his 1971 income tax liability.

Finding...

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