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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