T.C. Memo. 2003-63
UNITED STATES TAX COURT
MICHAEL S. NORWOOD AND CHRISTINE R. NORWOOD, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 10281-00. Filed March 5, 2003.
Michael S. Norwood and Christine R. Norwood, pro sese.
Edwina L. Jones, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
JACOBS, Judge: Respondent determined a $2,430 deficiency in
petitioners’ 1998 Federal income tax. After concessions by
respondent, the issues for decision are whether for 1998
petitioners are entitled to dependency exemptions under section
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