Godier v. Commissioner

Richard E. Godier v. Commissioner.

Godier v. Commissioner

Docket No. 2648-66.

United States Tax Court

T.C. Memo 1969-172; 1969 Tax Ct. Memo LEXIS 125; 28 T.C.M. (CCH) 853; T.C.M. (RIA) 69172;

August 19, 1969, Filed

Richard E. Godier, pro se, 4230 Louisiana Ave., St. Louis, Mo. Michael J. Christianson, for the respondent.

ATKINS

Memorandum Findings of Fact and Opinion

ATKINS, Judge: The respondent determined deficiencies in income tax for the taxable years 1963 and 1964 in the respective amounts of $473.85 and $423.

The only issue is whether the petitioner is entitled to dependency exemptions for each…