United States Tax Court December 6, 1979, Docket Nos. 6269-78, 6270-78. (Ritchie v. Commissioner)

WILLARD T. AND SONJA B. RITCHIE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Ritchie v. Commissioner Docket Nos. 6269-78, 6270-78. United States Tax Court T.C. Memo 1979-493; 1979 Tax Ct. Memo LEXIS 37; 39 T.C.M. (CCH) 668; T.C.M. (RIA) 79493; December 6, 1979, Filed *37 Both former spouses claimed entitlement to the exemption deductions with respect to their children.