Marvina J. Dail - Page 1

                                 T.C. Memo. 2003-211                                  

                               UNITED STATES TAX COURT                                

                           MARVINA J. DAIL, Petitioner v.                             
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 12474-02.              Filed July 16, 2003.                 

               Marvina J. Dail, pro se.                                               
               Clare J. Brooks, for respondent.                                       

                                 MEMORANDUM OPINION                                   

               THORNTON, Judge:  Respondent determined a $1,941 deficiency            
          in petitioner’s 2000 Federal income tax.  The issues for decision           
          are whether petitioner is entitled to claim her son as a                    
          dependent and whether petitioner is entitled to head of household           
          filing status.                                                              

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