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.                                                              







Page:   1  2  3  4  Next

Last modified: May 25, 2011