Pradel Lucas - Page 1

                                 T.C. Memo. 1999-321                                  

                               UNITED STATES TAX COURT                                

                             PRADEL LUCAS, Petitioner v.                              
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 15459-98.          Filed September 24, 1999.                

               Pradel Lucas, pro se.                                                  
               Nancy L. Spitz, for respondent.                                        

                                 MEMORANDUM OPINION                                   
               GOLDBERG, Special Trial Judge:  Respondent determined a                
          deficiency in petitioner's Federal income tax in the amount of              
          $63 for the taxable year 1997.  Unless otherwise indicated,                 
          section references are to the Internal Revenue Code in effect for           
          the year in issue.                                                          
               The sole issue for determination is whether petitioner is              
          entitled to the earned income credit for the tax year 1997.                 

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