Stelzig v. Commissioner

LISBETH STELZIG, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Stelzig v. Commissioner

Docket No. 14344-78.

United States Tax Court

T.C. Memo 1980-20; 1980 Tax Ct. Memo LEXIS 565; 39 T.C.M. (CCH) 926; T.C.M. (RIA) 80020;

January 23, 1980, Filed

Lisbeth Stelzig, pro se.

Nancy J. Bateman, for the respondent.

TIETJENS

MEMORANDUM OPINION

TIETJENS, Judge: Respondent determined a deficiency of $340.90 in petitioner's Federal income tax for 1976. The issues for our determination are: (1) whether petitioner's parents, citizens and residents of Denmark, qualify as her dependents under section 152,…