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ROBERTS v. COMMISSIONER

Docket Nos. 7150-76, 7391-76.

37 T.C.M. 565 (1978)

T.C. Memo. 1978-127

June J. Roberts v. Commissioner. Donna C. Roberts and Peter A. Roberts v. Commissioner.

United States Tax Court.

Filed March 30, 1978.

Attorney(s) appearing for the Case

William B. Kemp, for the petitioner in docket No. 7150-76. Peter A. Roberts, pro se, in docket No. 7391-76, 1107 High School Lane, Irving, Tex. James R. Turton, for the respondent.

Memorandum Findings of Fact and Opinion

HALL, Judge:

Respondent determined a deficiency in petitioners' Federal income taxes for 1973 in Docket No. 7150-76 in the amount of $272.00 and in Docket No. 7391-76 in the amount of $283.17.

The sole issue for decision is which of two divorced parents is entitled to claim their two children as dependents for purposes of the dependency exemption deduction.

Findings of Fact

Some of the facts...

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