Brooks W. Rountree v. Commissioner of Internal Revenue

Taxpayer Brooks W. Rountree appeals from a memorandum decision of the United States Tax Court, T.C. Memo. No. 1971-82, 30 T.C.M. 137. Reference is made to the opinion of the Tax Court for a complete statement of the facts.

The issue before this court is the al-lowability to a divorced father of dependency exemptions and medical expense deductions for his three children in the custody of his ex-wife. Rountree proved that he had contributed approximately $2,550 towards the support of his children in 1965. However, he offered no proof of the total amount of the children’s support from all sources.