T.C. Memo. 1999-387
UNITED STATES TAX COURT
KERRY L. BRIGNAC, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 10780-98. Filed November 29, 1999.
Kerry L. Brignac, pro se.
Linda A. Neal, for respondent.
MEMORANDUM OPINION
WOLFE, Special Trial Judge: Respondent determined
deficiencies in petitioner's Federal income taxes in the amounts
of $3,795 and $2,025 for the taxable years 1995 and 1996,
respectively. Unless otherwise indicated, section references are
to the Internal Revenue Code in effect for the years in issue.
The issues for decision are: (1) Whether petitioner is
entitled to claim his sons, Derrell and Travis Brignac, as
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