Stacy L. Nobles - Page 1

                                 T.C. Memo. 2007-277                                  

                               UNITED STATES TAX COURT                                

                           STACY L. NOBLES, Petitioner v.                             
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 22091-05.             Filed September 13, 2007.             
                    P filed a Federal income tax return for 2004,                     
               claiming dependency exemption deductions, head of                      
               household filing status, child tax credits, and an                     
               earned income credit.  R disallowed the claimed                        
               deductions, filing status, and credits, and determined                 
               a deficiency.                                                          
                    Held: P is liable for the deficiency determined                   
               by R.                                                                  

               Stacy L. Nobles, pro se.                                               
               Brooke W. Patterson, for respondent.                                   

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Last modified: November 10, 2007