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COOK v. COMMISSIONER

Docket No. 20544-89.

60 T.C.M. 1027 (1990)

T.C. Memo. 1990-541

Carl Harry Cook and Dawn Joy Cook v. Commissioner.

United States Tax Court.

Filed October 18, 1990.

Attorney(s) appearing for the Case

Carl Harry Cook, pro se. Terri A. Merriam, for the respondent.

Memorandum Opinion

FAY, Judge:

Respondent determined a deficiency of $290 in petitioners' 1986 Federal income tax. The sole issue for decision is whether petitioners are entitled to claim certain dependency exemptions in the year in dispute.

Petitioners, Carl Harry Cook and Dawn Joy Cook, resided in Zillah, Washington, at the time the petition in this case was filed. On their joint 1986 Federal income tax return, petitioners claimed dependency exemptions...

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