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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