Thomas Samuel Lear - Page 1

                                 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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