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RAYNOR v. COMMISSIONER

Docket No. 9421-82.

46 T.C.M. 1509 (1983)

T.C. Memo. 1983-593

Brian K. Raynor and Camille A. McCann v. Commissioner.

United States Tax Court.

Filed September 26, 1983.

Attorney(s) appearing for the Case

Brian K. Raynor, pro se, Crofton, Md. Daniel J. Wiles, for the respondent.

Memorandum Findings of Fact and Opinion

TANNENWALD, Judge:

Respondent determined a deficiency of $540 in petitioners' 1978 Federal income tax. The sole issue for decision is whether petitioners are entitled, under section 152(e),1 to claim Camille A. McCann's (Camille's) two minor children as dependents when a written separation agreement entitles Camille's ex-husband, John R. Harrison...

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