United States Tax Court December 6, 1979, Docket No. 6283-78. (Ritchie v. Commissioner)

NORMA J. RITCHIE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Ritchie v. Commissioner Docket No. 6283-78. United States Tax Court T.C. Memo 1979-492; 1979 Tax Ct. Memo LEXIS 36; 39 T.C.M. (CCH) 664; T.C.M. (RIA) 79492; December 6, 1979, Filed *36 Both former spouses claimed entitlement to the exemption deductions with respect to their children. Petitioner was the custodial parent.