Schmidt v. Commissioner

DARLENE D. SCHMIDT, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Schmidt v. Commissioner

Docket No. 38078-85

United States Tax Court

T.C. Memo 1991-587; 1991 Tax Ct. Memo LEXIS 637; 62 T.C.M. (CCH) 1330; T.C.M. (RIA) 91587;

December 2, 1991, Filed

An appropriate decision will be entered.

Darlene D. Schmidt, pro se.

J. A. Lopata, for the respondent.

SWIFT, Judge.

SWIFT

SUPPLEMENTAL MEMORANDUM OPINION

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…