Mary J. Toney - Page 1

                                 T.C. Memo. 2004-165                                  

                               UNITED STATES TAX COURT                                

                            MARY J. TONEY, Petitioner v.                              
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 5331-03.               Filed July 13 2004.                  

               Mary J. Toney, pro se.                                                 
               Daniel N. Price, for respondent.                                       

                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               THORNTON, Judge:  Respondent determined a $4,321 deficiency            
          in petitioner’s 2001 Federal income tax.  By amended answer,                
          respondent asserted an additional $113 deficiency.  The issues              
          for decision are whether petitioner was eligible to file her 2001           
          Federal income tax return as a head of household and whether she            
          was entitled to claim dependency exemption deductions pursuant to           

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