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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