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HERBERT v. COMMISSIONER

Docket No. 6493-78.

41 T.C.M. 178 (1980)

T.C. Memo. 1980-458

John Robert Herbert and Juanita Herbert v. Commissioner.

United States Tax Court.

Filed October 9, 1980.

Attorney(s) appearing for the Case

Juanita Herbert, P.O. Box 31055, Cincinnati, Ohio, pro se. Warren R. Calvert, for the respondent.

Memorandum Findings of Fact and Opinion

DAWSON, Judge:

Respondent determined a deficiency of $270 in petitioners' Federal income tax for the year 1975. The only issue presented for decision is whether the petitioners are entitled to a section 1511 dependency exemption deduction for Mr. Herbert's daughter, Shay, for 1975.

Findings of Fact

Some of the facts have been stipulated. The stipulation and supplemental...

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