United States Tax Court December 9, 1971, Docket No. 1180-70 (Godbehere v. Commissioner)

OPINION

Simpson, Judge:

The respondent determined a deficiency of $404.11 in the petitioners’ 1967 Federal income tax. The issue for decision is whether a father, who has children by two prior marriages, is entitled to the dependency deduction for such children under section 152(e) (2) (B) of the Internal Revenue Code of 1954,1 when he contributes a total of more than $1,200 for the support of