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NOAH v. COMMISSIONER

Docket No. 27259-96.

76 T.C.M. 738 (1998)

T.C. Memo. 1998-384

Clifford Thomas and Leah Diane Noah v. Commissioner.

United States Tax Court.

Filed October 26, 1998.

Attorney(s) appearing for the Case

Clifford Thomas Noah and Leah Diane Noah, pro sese.

T. Richard Sealy III and Lewis J. Hubbard, Jr., for the respondent.

MEMORANDUM OPINION

GOLDBERG, Special Trial Judge.

This case was heard pursuant to the provisions of section 7443A and Rules 180, 181, and 182.1

Respondent determined deficiencies in petitioners' Federal income taxes in the amounts of $718 and $735 for the 1993 and 1994 tax years, respectively. The issue for decision is whether petitioners are entitled to claim dependency...

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