T.C. Memo. 2001-321
UNITED STATES TAX COURT
JAMES EDWARD BRIGGSDANIELS, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 18569-99. Filed December 27, 2001.
James Edward Briggsdaniels, pro se.
Mathew A. Mendizabal and James A. Whitten, for respondent.
MEMORANDUM OPINION
BEGHE, Judge: Respondent determined deficiencies in
petitioner’s Federal income tax of $3,018 for 1997 and $3,760 for
1998. The issues for decision are: (1) Whether petitioner is
entitled to head of household filing status; (2) whether
petitioner is entitled to deductions for dependency exemptions;
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