James Edward Briggsdaniels - Page 1
















                                 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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