Scott David Duby - Page 1

                                 T.C. Memo. 2003-33                                   

                               UNITED STATES TAX COURT                                

                           SCOTT DAVID DUBY, Petitioner v.                            
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 6765-02.            Filed February 13, 2003.                

               Scott David Duby, pro se.                                              
               Robert B. Taylor, for respondent.                                      

                                 MEMORANDUM OPINION                                   

               WOLFE, Special Trial Judge:  Respondent determined a                   
          deficiency of $2,310 in petitioner’s 1999 Federal income tax                
          liability.  The issue for decision is whether petitioner is                 
          entitled to dependency exemption deductions for his three                   
          children on his 1999 income tax return (tax return).  Unless                
          otherwise indicated, all section references are to the Internal             

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