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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