T.C. Memo. 2004-165
UNITED STATES TAX COURT
MARY J. TONEY, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 5331-03. Filed July 13 2004.
Mary J. Toney, pro se.
Daniel N. Price, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
THORNTON, Judge: Respondent determined a $4,321 deficiency
in petitioner’s 2001 Federal income tax. By amended answer,
respondent asserted an additional $113 deficiency. The issues
for decision are whether petitioner was eligible to file her 2001
Federal income tax return as a head of household and whether she
was entitled to claim dependency exemption deductions pursuant to
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