T.C. Memo. 2006-95
UNITED STATES TAX COURT
THEODUS J. JORDAN, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 14018-04. Filed May 8, 2006.
Theodus J. Jordan, pro se.
Michael R. Fiore, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
THORNTON, Judge: Respondent determined a $3,067 deficiency
in petitioner’s 2002 Federal income tax. The primary issues for
decision for petitioner’s taxable year 2002 are: (1) Whether
petitioner is entitled under section 2(b) to head of household
filing status; (2) whether petitioner is entitled under section
151 to a dependency exemption deduction for his son; (3) whether
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