T.C. Memo. 2001-223
UNITED STATES TAX COURT
JOHN JETER, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 15017-99. Filed August 14, 2001.
John Jeter, pro se.
David R. Ferguson, for respondent.
MEMORANDUM OPINION
GOLDBERG, Special Trial Judge: Respondent determined a
deficiency in petitioner’s Federal income tax for 1997 in the
amount of $2,607. 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 dependency exemption deductions; and (2) whether
Page: 1 2 3 4 5 6 7 8 Next
Last modified: May 25, 2011