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GULVIN v. COMMISSIONER

Docket No. 922-80.

42 T.C.M. 1056 (1981)

T.C. Memo. 1981-503

Ward Gulvin v. Commissioner.

United States Tax Court.

Filed September 14, 1981.

Attorney(s) appearing for the Case

Judy K. Hunt, for the respondent.

Memorandum Opinion

WILBUR, Judge:

Respondent determined a deficiency of $813.02 in petitioner's Federal income tax for the taxable year 1975. Concessions having been made, the sole issue for our decision is whether under sections 1511 and 152, petitioner is entitled to claim a dependency exemption for two of his children who, in the year in issue, resided in a foster care home and on whose behalf the foster parent received support...

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