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COX v. COMMISSIONER

Docket No. 7792-75.

36 T.C.M. 1435 (1977)

T.C. Memo. 1977-360

Robert L. Cox v. Commissioner.

United States Tax Court.

Filed October 11, 1977.

Attorney(s) appearing for the Case

Robert L. Cox, pro se, 4750 N. Central Ave., Phoenix, Ariz. Milton J. Carter, Jr., for the respondent.

Memorandum Findings of Fact and Opinion

SIMPSON, Judge:

The Commissioner determined a deficiency of $2,400.50 in the petitioner's 1972 Federal income tax and an addition thereto of $120.03 under section 6653(a) of the Internal Revenue Code of 1954.1 Due to concessions by the petitioner, the only issues remaining for decision are: (1) Whether he is entitled to claim Robert and Shannon Cox and Traci Easter as dependents; (2) whether...

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