Jean Claude Guerrier - Page 1

                                  T.C. Memo. 2000-140                                    

                                UNITED STATES TAX COURT                                  

                          JEAN CLAUDE GUERRIER, Petitioner v.                            
                     COMMISSIONER OF INTERNAL REVENUE, Respondent                        

               Docket No. 18505-98.                   Filed April 13, 2000.              

               Jean Claude Guerrier, pro se.                                             
               Stephen R. Takeuchi, for respondent.                                      

                                   MEMORANDUM OPINION                                    
               WOLFE, Special Trial Judge:  Respondent determined a                      
          deficiency in petitioner’s 1997 Federal income tax of $2,844.                  
          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 claim a dependency exemption for Chanda A. Jesula                  

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