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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Last modified: May 25, 2011