T.C. Memo. 2004-253
UNITED STATES TAX COURT
THOMAS SAMUEL LEAR, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 10644-02. Filed November 8, 2004.
Thomas Samuel Lear, pro se.
Jack T. Anagnostis, for respondent.
MEMORANDUM OPINION
VASQUEZ, Judge: Respondent determined a deficiency of
$2,943 in petitioner’s 2000 Federal income tax.1
After concessions,2 the issues for decision are: (1)
1 All amounts are rounded to the nearest dollar.
2 Respondent concedes that petitioner is entitled to the
earned income credit and dependency exemption deduction for his
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