Joann Bramante - Page 1

                                       T.C. Memo. 2002-228                                             

                                     UNITED STATES TAX COURT                                           

                                 JOANN BRAMANTE, Petitioner v.                                         
                        COMMISSIONER OF INTERNAL REVENUE, Respondent                                   

                  Docket No. 4356-01.             Filed September 12, 2002.                            

                  Elizabeth A. Maresca and Jenna Nicenko (specially                                    
            recognized), for petitioner.                                                               
                  Theresa G. McQueeney, for respondent.                                                

                                        MEMORANDUM OPINION                                             

                  POWELL, Special Trial Judge:  Respondent determined a                                
            deficiency of $2,725 in petitioner’s 1998 Federal income tax.                              
            After concessions by respondent,1 the issues are (1) whether                               

                  1  Respondent concedes that petitioner is entitled to head                           
            of household filing status and to an earned income credit.  As a                           
            result of respondent’s concession, the deficiency amount in issue                          
            is $1,610, to be reflected in a Rule 155 computation.  All Rule                            
            references are to the Tax Court Rules of Practice and Procedure.                           

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