Guadalupe Mares - Page 1

                                 T.C. Memo. 2001-216                                  

                               UNITED STATES TAX COURT                                

                           GUADALUPE MARES, Petitioner v.                             
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 11339-99.                  Filed August 13, 2001.           

               Guadalupe Mares, pro se.                                               
               Marilyn S. Ames, for respondent.                                       

                                 MEMORANDUM OPINION                                   

               CARLUZZO, Special Trial Judge:  Respondent determined a                
          deficiency of $4,296 in petitioner’s 1996 Federal income tax.               
               The issues for decision are:  (1) Whether petitioner is                
          entitled to claim dependency exemption deductions for her                   
          siblings and her mother; (2) whether petitioner qualifies as a              
          head of household; and (3) whether petitioner is entitled to an             

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