Gulvin v. Commissioner

WARD GULVIN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Gulvin v. Commissioner

Docket No. 922-80.

United States Tax Court

T.C. Memo 1981-503; 1981 Tax Ct. Memo LEXIS 238; 42 T.C.M. (CCH) 1056; T.C.M. (RIA) 81503;

September 14, 1981

Judy K. Hunt, for the respondent.

WILBUR

MEMORANDUM OPINION

WILBUR, Judge: Respondent determined a deficiency of $ 813.02 in petitioner's Federal income tax for the taxable year 1975. Concessions having been made, the sole issue for our decision is whether under sections 151 1 and 152, petitioner is entitled to claim a dependency exemption for two of his…