Stephen James Caputi - Page 1

                                 T.C. Memo. 2004-283                                  


                               UNITED STATES TAX COURT                                


                        STEPHEN JAMES CAPUTI, Petitioner v.                           
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 18859-03.           Filed December 22, 2004.                

               Stephen James Caputi, pro se.                                          
               Carol-Lynn E. Moran, for respondent.                                   

                                 MEMORANDUM OPINION                                   

               POWELL, Special Trial Judge:  Respondent determined a                  
          deficiency of $3,112 in petitioner’s 2001 Federal income tax.               
          The issues are whether petitioner is entitled to (1) a section              
          151 dependency exemption deduction for his son, Thomas, (2) a               
          child tax credit under section 24 for Thomas, and (3) head of               








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