T.C. Memo. 1995-457
UNITED STATES TAX COURT
LEROY WALKER, JR. AND CAROLYN L. WALKER, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 5764-94. Filed September 26, 1995.
Leroy Walker, Jr. and Carolyn L. Walker, pro sese.
Aretha Jones, for respondent.
MEMORANDUM OPINION
JACOBS, Judge: Respondent determined deficiencies in
petitioners' 1990 and 1991 Federal income taxes in the amounts of
$10,781 and $7,232, respectively.
After concessions by the parties, the issues remaining for
decision, all of which involve petitioners'* entitlement to
deductions, dependency exemptions, and child care credits as
claimed on their tax returns for 1990 and 1991, are:
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