Michael S. and Christine R. Norwood - Page 1

                                 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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