Paul O'Neil Powers - Page 1

                                 T.C. Memo. 2005-152                                  

                               UNITED STATES TAX COURT                                

                          PAUL O’NEIL POWERS, Petitioner v.                           
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 1203-04.             Filed June 23, 2005.                   

               Paul O’Neil Powers, pro se.                                            
               Donna B. Read, for respondent.                                         

                       MEMORANDUM FINDINGS OF FACT AND OPINION                        
               VASQUEZ, Judge:  Respondent determined a deficiency of                 
          $4,167 in petitioner’s 2001 Federal income tax.                             
               The two issues for decision are:  (1) Whether petitioner is            
          entitled to claim a dependency exemption for each of his three              
          children for 2001, and (2) whether petitioner can claim a child             
          tax credit for each of his three children for 2001.                         

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