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SCHMIDT v. COMMISSIONER

Docket No. 38078-85.

62 T.C.M. 1330 (1991)

T.C. Memo. 1991-587

Darlene D. Schmidt v. Commissioner.

United States Tax Court.

Filed December 2, 1991.

Attorney(s) appearing for the Case

Darlene D. Schmidt, pro se. J.A. Lopata, for the respondent.

Supplemental Memorandum Opinion

SWIFT, Judge:

This matter is before us on remand from the United States Court of Appeals for the Tenth Circuit for determination of the number of dependency exemptions to which petitioner is entitled with respect to her children on her 1981 individual Federal income tax return. See Schmidt v. Commissioner [Dec. 44,260(M)], T.C. Memo. 1987-519, affd. in part, vacated in part, and...

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