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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