T.C. Memo. 2006-98
UNITED STATES TAX COURT
DANIEL D. MCBOL ARUAI, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 14144-04. Filed May 11, 2006.
P filed a Federal income tax return for 2003,
claiming dependency exemptions, a child tax credit, an
additional child tax credit, and an earned income
credit. R disallowed additional dependency exemptions,
child tax credits, and an earned income credit and
subsequently determined a deficiency.
Held: P is liable for the deficiency determined
by R.
Daniel D. McBol Aruai, pro se.
Frederick J. Lockhart, Jr., for respondent.
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