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ADAMSON v. COMMISSIONER

Docket No. 9472-75.

36 T.C.M. 940 (1977)

T.C. Memo. 1977-226

Ronald D. and Diane J. Adamson v. Commissioner.

United States Tax Court.

Filed July 19, 1977.

Attorney(s) appearing for the Case

Diane J. Adamson, pro se, Rt. #6, Box 67C, Leesville, La. Dean F. Chatlain, for the respondent.

Memorandum Findings of Fact and Opinion

QUEALY, Judge:

Respondent determined the following deficiencies in petitioners' Federal income taxes:

  Year                Deficiency

  1971 ............... $135.00
  1972 ............... $165.00

The only issue for decision is whether petitioner, a divorced wife, is entitled to claim a dependency exemption for a child when the divorce decree specifically provides such exemption to the father...

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