Bruce v. Commissioner

Richard L. Bruce v. Commissioner.

Bruce v. Commissioner

Docket No. 6148-69-SC.

United States Tax Court

T.C. Memo 1970-359; 1970 Tax Ct. Memo LEXIS 6; 29 T.C.M. (CCH) 1786; T.C.M. (RIA) 70359;

December 31, 1970, Filed

Richard L. Bruce, pro se, 308 N. Robinson, Cleburne, Tex.John W. Dierker, for the respondent.

GUSSIS

Memorandum Findings of Fact and Opinion

GUSSIS, Commissioner: Respondent determined a deficiency in the petitioner's Federal income tax for the year 1967 in the amount of $240. The issue is whether the petitioner is entitled to dependency deductions in 1967 for his two stepchildren.

Findings…