Reza Rezazadeh and Gloria Iris Rezazadeh v. Commissioner of Internal Revenue

CASTLE, Circuit Judge.

This petition for review of a Tax Court decision concerns income tax deficiencies determined against Reza Rezazadeh 1 and Gloria Iris Rezazadeh, his wife, for the taxable years 1960 and 1961. The Commissioner of Internal Revenue determined that the taxpayers were not entitled to dependency exemptions in those years for the two minor sons of Reza by a previous marriage. The Tax Court sustained the action of the Commissioner and entered its decision that there were deficiencies for such years in the amounts of $247.04 and $262.12, respectively. The taxpayers petition for…