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 ofPage: 1 2 3 4 5 6 7 8 9 Next
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