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KETCHAM v. COMMISSIONER

Docket No. 17557-80.

45 T.C.M. 8 (1982)

T.C. Memo. 1982-637

Barry S. Ketcham and Nancy L. Ketcham v. Commissioner.

United States Tax Court.

Filed November 2, 1982.

Attorney(s) appearing for the Case

Barry S. Ketcham and Nancy L. Ketcham, pro se, Plano, Tex. David A. Hampel, for the respondent.

Memorandum Findings of Fact and Opinion

SIMPSON, Judge:

The Commissioner determined deficiencies in the petitioners' Federal income taxes of $740.83 for 1977 and $660.00 for 1978. The issue for decision is whether the petitioners are entitled to dependency deductions for two children of Mr. Ketcham by a former marriage.

Findings of Fact

Some of the facts have been stipulated, and those facts...

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