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DUMDEANG v. COMMISSIONER

Docket No. 24867-82.

46 T.C.M. 1237 (1983)

T.C. Memo. 1983-533

Sompong Dumdeang and Patricia K. Dumdeang v. Commissioner.

United States Tax Court.

Filed August 29, 1983.

Attorney(s) appearing for the Case

Donald D. Nash, 610 SW Alder St., Portland, Ore., for the petitioners. Christine V. Olsen, for the respondent.

Memorandum Opinion

DAWSON, Chief Judge:

Respondent determined a deficiency of $980 in petitioners' Federal income tax for the taxable year 1979. The only issue presented for decision is whether petitioners are entitled to deduct under sections 1511 and 152 four dependency exemptions for petitioners' relatives who resided in Thailand and were not United States citizens or nationals.

This case was submitted fully stipulated...

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