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             

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Last modified: November 10, 2007