Whitaker v. Commissioner

WILLIAM T. WHITAKER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Whitaker v. Commissioner

Docket No. 39151-85.

United States Tax Court

T.C. Memo 1988-418; 1988 Tax Ct. Memo LEXIS 446; 56 T.C.M. (CCH) 47; T.C.M. (RIA) 88418;

September 6, 1988.

John Kennedy Lynch, for the petitioner.

Steven A. Walk, for the respondent.

PARR

MEMORANDUM FINDINGS OF FACT AND OPINION

PARR, Judge: Respondent determined a deficiency of $ 36,429 in petitioner's 1981 Federal income tax. After concessions, the issues remaining for decision are: (1) whether petitioner is entitled to claim dependency exemptions for…