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YANCEY v. COMMISSIONER

Docket Nos. 2453-77, 3047-77.

72 T.C. 37 (1979)

RICHARD R. YANCEY, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT FRANKIE LEE JOHNSON (FORMERLY FRANKIE LEE YANCEY), PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed April 4, 1979.

Attorney(s) appearing for the Case

Bruce M. Hofstadter, for the petitioner in docket No. 2453-77.

Charles A. Mobley, for the petitioner in docket No. 3047-77.

Stanley H. Smith, Jr., for the respondent.

TANNENWALD, Judge:

Respondent determined deficiencies of $192.08 against Richard R. Yancey and $301.65 against Frankie Lee Johnson for the year 1973. At issue is which of petitioners, who are divorced, is entitled to a dependency exemption for their minor child.

FINDINGS OF FACT

Some of the facts were stipulated and are found accordingly. The stipulation of facts, together with the exhibits attached thereto, is incorporated herein by this...

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