













                                 T.C. Memo. 2008-37                                   


                               UNITED STATES TAX COURT                                


                           ALBERT ANDERSON, Petitioner v.                             
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 22417-05.              Filed February 21, 2008.             


               Albert Anderson, pro se.                                               
               Charles E. Buxbaum, for respondent.                                    


                                 MEMORANDUM OPINION                                   

               THORNTON, Judge:  Respondent determined a $2,406 deficiency            
          in petitioner’s 2004 Federal income tax.  The issues for decision           
          are whether petitioner is entitled to claim his son as a                    
          dependent and whether he is entitled to the earned income credit.           
               Unless otherwise indicated, all section references are to              
          the Internal Revenue Code in effect for the year at issue.                  






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