Milford E. Schluter and Olive O. Schluter v. Commissioner of Internal Revenue

The taxpayers appeal from a decision of the Tax Court of the United States which sustained the Commissioner’s determination of a deficiency of $113.98 in the joint tax returns filed by appellants for the year 1966. We affirm.

The taxpayers claimed a dependency deduction for Mr. Schluter’s 17- year-old son, Donald, who was living with his mother, from whom Mr. Schlu-ter had been divorced. During the year in question Mr. Schluter paid $962.50 toward Donald’s support, pursuant to the divorce decree. He claims that he also expended $219.00 for motor trips to visit his son, telephone calls, and…