Court of Appeals for the Ninth Circuit June 9, 1971, 26346 (Milford E. Schluter and Olive O. Schluter v. Commissioner of Internal Revenue)

PER CURIAM:

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-

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year-old son, Donald, who was living with his mother, from whom Mr.