Nimfa C. Molina - Page 1

                                 T.C. Memo. 2003-254                                  

                               UNITED STATES TAX COURT                                

                           NIMFA C. MOLINA, Petitioner v.                             
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 8989-02.             Filed August 25, 2003.                 

               Nimfa C. Molina, pro se.                                               
               Angelique M. Neal, for respondent.                                     

                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               LARO, Judge:  Petitioner petitioned the Court to redetermine           
          respondent’s determination of a $20,177 deficiency in her 1997              
          Federal income tax.  We decide the following issues as to 1997:             
               1.  Whether petitioner may deduct three dependency                     
          exemptions in addition to one for herself.  We hold she may.                

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