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PIERCE v. COMMISSIONER

Docket Nos. 9658-78, 10659-78.

41 T.C.M. 1571 (1981)

T.C. Memo. 1981-254

Margaret H. Pierce v. Commissioner. Glenn E. Pierce, Jr. v. Commissioner.

United States Tax Court.

Filed May 26, 1981.

Attorney(s) appearing for the Case

Lawrence J. Glynn, for the petitioner in docket No. 9658-78. Glenn E. Pierce, Jr., pro se in docket No. 10659-78. Alan I. Appel, for the respondent.

Memorandum Opinion

WILBUR, Judge:

Respondent determined deficiencies in petitioners' Federal income taxes as follows: (1) for the taxable year 1975, respondent has determined a deficiency for petitioner Margaret H. Pierce of $1,188.98, and (2) for the taxable year 1975, respondent has determined a deficiency for petitioner Glenn E. Pierce, Jr., of $1,507.59.1 We must decide which petitioner is entitled to the dependency exemptions...

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