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VALARIAN v. COMMISSIONER

Docket No. 10037-94.

72 T.C.M. 1267 (1996)

T.C. Memo. 1996-511

James Leslie Clark Valarian v. Commissioner.

United States Tax Court.

Filed November 19, 1996.

Attorney(s) appearing for the Case

James Leslie Clark Valarian, pro se. James B. Ausenbaugh, for the respondent.

MEMORANDUM OPINION

CARLUZZO, Special Trial Judge:

This case was heard pursuant to the provisions of section 7443A(b)(3) and Rules 180, 181, and 182.1 Respondent determined a deficiency in petitioner's 1990 Federal income tax in the amount of $1,230.

The issue for decision is whether petitioner is entitled to dependency exemption deductions for four of his children.

Some of the facts have been stipulated, and they...

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