John Jeter - Page 1

















                                 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                





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