Charles W. Newsom - Page 1

                                 T.C. Memo. 1999-297                                  

                               UNITED STATES TAX COURT                                

                          CHARLES W. NEWSOM, Petitioner v.                            
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 18459-98.               Filed September 3, 1999.            

               Charles W. Newsom, pro se.                                             
               Gary L. Bloom, for respondent.                                         

                                 MEMORANDUM OPINION                                   
               DEAN, Special Trial Judge:  Respondent determined a                    
          deficiency in petitioner's Federal income tax of $1,709 for the             
          taxable year 1997.  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 head of household filing status; and (2) whether                
          petitioner is entitled to an earned income credit.                          

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