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SNIDER v. COMMISSIONER

Docket No. 6643-78.

42 T.C.M. 1403 (1981)

T.C. Memo. 1981-591

William F. Snider and Wilma K. Snider v. Commissioner.

United States Tax Court.

Filed October 13, 1981.

Attorney(s) appearing for the Case

William F. Snider, pro se, Moorefield, W. Va. Robert J. Kastl, for the respondent.

Memorandum Findings of Fact and Opinion

PARKER, Judge:

Respondent determined deficiencies in petitioners' Federal income tax in the amounts of $344.73 and $388.00 for the taxable years 1975 and 1976, respectively. The only issue for decision by the Court is whether petitioner William F. Snider, the noncustodial parent, is entitled to the dependency exemptions for his two daughters under section 152(e)(2)(B).1

Findings...

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