Raleigh L. and Angela M. J. Womack - Page 1


                                 T.C. Memo. 2003-182                                  

                               UNITED STATES TAX COURT                                

                 RALEIGH L. AND ANGELA M. J. WOMACK, Petitioners v.                   
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 12496-00.             Filed June 24, 2003.                  

               Raleigh L. Womack and Angela M. J. Womack, pro sese.                   
               Dustin Starbuck, for respondent.                                       

                                 MEMORANDUM OPINION                                   

               CARLUZZO, Special Trial Judge:  Respondent determined a                
          deficiency of $805 in petitioners’ 1998 Federal income tax.                 
          The issue for decision is whether petitioners are entitled to a             
          dependency exemption deduction for Nikki Womack.  The resolution            
          of the issue depends upon whether Raleigh L. Womack (petitioner)            

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