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CANSINO v. COMMISSIONER

Docket No. 5085-00.

81 T.C.M. 1729 (2001)

T.C. Memo. 2001-134

Ross Gable Cansino and Mary Ann Cansino v. Commissioner.

United States Tax Court.

Filed June 8, 2001.

Attorney(s) appearing for the Case

Ross Gable Cansino and Mary Ann Cansino, pro sese.

Gerald L. Brantley, for the respondent.

MEMORANDUM OPINION

ARMEN, Special Trial Judge:

Respondent determined a deficiency in petitioners' Federal income tax for the taxable year 1996 in the amount of $1,530.

The issue for decision is whether, by virtue of section 151(e),1 petitioners' failure to provide Social Security numbers for their children on their income tax return precludes the allowance of deductions for dependency exemptions for the children. We hold...

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