T.C. Memo. 2000-140
UNITED STATES TAX COURT
JEAN CLAUDE GUERRIER, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 18505-98. Filed April 13, 2000.
Jean Claude Guerrier, pro se.
Stephen R. Takeuchi, for respondent.
MEMORANDUM OPINION
WOLFE, Special Trial Judge: Respondent determined a
deficiency in petitioner’s 1997 Federal income tax of $2,844.
Unless otherwise indicated, section references are to the
Internal Revenue Code in effect for the year in issue.
The issues for decision are: (1) Whether petitioner is
entitled to claim a dependency exemption for Chanda A. Jesula
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