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FLACHNER v. COMMISSIONER

Docket No. 4177-77.

37 T.C.M. 1733 (1978)

T.C. Memo. 1978-417

Jack A. Flachner and Joanne P. Flachner v. Commissioner.

United States Tax Court.

Filed October 18, 1978.

Attorney(s) appearing for the Case

Jack A. Flachner, pro se, 24 Milton Ave., East Brunswick, N.J. Alyce C. Halchak, for the respondent.

Memorandum Opinion

CHABOT, Judge:

Respondent determined a deficiency of $1,163.86 in petitioners' Federal income tax for the calendar year 1974. Since petitioners have conceded all the other adjustments, the only issue remaining for decision is whether petitioners are entitled to claim dependency exemptions under section 151(e)1 in 1974 for three children from a previous marriage.

The case was submitted on the pleadings...

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