Meshulam v. Commissioner

JENNIE S. MESHULAM, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Meshulam v. Commissioner

Docket No. 3538-74.

United States Tax Court

T.C. Memo 1976-111; 1976 Tax Ct. Memo LEXIS 289; 35 T.C.M. (CCH) 501; T.C.M. (RIA) 760111;

April 12, 1976, Filed

Jennie S. Meshulam, pro se. W. J. Frank, for the respondent.

SCOTT

SCOTT, Judge: Respondent determined a deficiency in petitioner's Federal income tax for the calendar year 1971 in the amount of $669.12.

The issue for decision is whether petitioner is entitled to claim a dependency exemption for each of her five children. The parties recognize…