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.                                    

                                 MEMORANDUM OPINION                                   

               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