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) whetherPage: 1 2 3 4 5 6 7 8 9 10 11 Next
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