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McCLENDON v. COMMISSIONER

Docket No. 1118-78.

74 T.C. 1 (1980)

NICKI A. McCLENDON, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed April 2, 1980.

Attorney(s) appearing for the Case

Nicki A. McClendon, pro se.

Barry Bledsoe, for the respondent.

DRENNEN, Judge:

Respondent determined a deficiency of $699.26 in petitioner's Federal income tax for 1975. After concessions, the sole issue for decision is whether petitioner is entitled to dependency exemptions under section 151(e), I.R.C. 1954,1 for two of her minor children.

FINDINGS OF FACT

Some of the facts have been stipulated. The stipulation of facts, together with...

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