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SCHMITZ v. COMMISSIONER

Docket No. 2963-76.

37 T.C.M. 1229 (1978)

T.C. Memo. 1978-292

Francis T. Schmitz and Kathleen A. Schmitz v. Commissioner.

United States Tax Court.

Filed July 31, 1978.

Attorney(s) appearing for the Case

Gregory Gramling, Jr., 914 W. North Ave., Milwaukee, Wis., for the petitioners. Nelson E. Shafer, for the respondent.

Memorandum Findings of Fact and Opinion

FAY, Judge:

Respondent has determined a deficiency in petitioners' Federal income tax for the taxable year 1972 in the amount of $746.16. The sole issue presented for our decision is whether Francis T. Schmitz (hereinafter referred to as petitioner) is entitled to claim dependency exemptions under section 151(e)1 for his three minor children for the taxable year 1972.

Findings...

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