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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