T.C. Memo. 2000-54
UNITED STATES TAX COURT
ELLA LOUISE WOOTEN, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 16544-98. Filed February 22, 2000.
Ella Louise Wooten, pro se.
Linda West, for respondent.
MEMORANDUM OPINION
COUVILLION, Special Trial Judge: Respondent determined
deficiencies of $3,759, $4,208, and $1,919 in petitioner’s
Federal income taxes for 1995, 1996, and 1997, respectively.
The issues for decision are: (1) Whether petitioner is
entitled to claim dependency exemption deductions under section
Page: 1 2 3 4 5 6 7 8 9 Next
Last modified: May 25, 2011