Albert Anderson - Page 1
T.C. Memo. 2008-37
UNITED STATES TAX COURT
ALBERT ANDERSON, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 22417-05. Filed February 21, 2008.
Albert Anderson, pro se.
Charles E. Buxbaum, for respondent.
THORNTON, Judge: Respondent determined a $2,406 deficiency
in petitioner’s 2004 Federal income tax. The issues for decision
are whether petitioner is entitled to claim his son as a
dependent and whether he is entitled to the earned income credit.
Unless otherwise indicated, all section references are to
the Internal Revenue Code in effect for the year at issue.
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Last modified: March 27, 2008