James C. Harris - Page 1
T.C. Memo. 2007-239
UNITED STATES TAX COURT
JAMES C. HARRIS, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 5028-06. Filed August 22, 2007.
James C. Harris, pro se.
Donald E. Edwards, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
GOEKE, Judge: Respondent determined a $1,363 deficiency in
petitioner’s Federal income tax for the taxable year 2003. The
issue for decision is whether petitioner is entitled to claim a
dependency exemption and a child tax credit for his minor child
Page: 1 2 3 4 5 6 7
Last modified: November 10, 2007