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OSBOURNE v. COMMISSIONER

Docket No. 25564-81.

46 T.C.M. 611 (1983)

T.C. Memo. 1983-379

Karl Osbourne and Audrea Osbourne v. Commissioner.

United States Tax Court.

Filed June 27, 1983.

Attorney(s) appearing for the Case

Chester Kosarek, Jr., for the petitioners. Caroline Ades, for the respondent.

Memorandum Findings of Fact and Opinion

DAWSON, Judge:

Respondent determined a deficiency of $2,944 in petitioners' Federal income tax for the year 1979. Concessions have been made by petitioners. The only issue presented for decision is whether petitioners are entitled to certain dependency exemptions in that year.

Findings of Fact

Some of the facts have been stipulated and are incorporated...

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