BATSON v. COMMISSIONER

Docket No. 11063-98.

79 T.C.M. 2073 (2000)

T.C. Memo. 2000-172

Sean E. Batson v. Commissioner.

United States Tax Court.

Filed May 25, 2000.


Attorney(s) appearing for the Case

James David Leckrone, for the petitioner. Rebecca Dance Harris, for the respondent.


MEMORANDUM OPINION

COUVILLION, Special Trial Judge:

Respondent determined a deficiency of $2,100 in petitioner's Federal income tax for 1995.

The sole issue for decision is whether petitioner is entitled to dependency exemption deductions under section 151(c)1 for 1995.

Some of the facts were stipulated, and those facts, with the annexed exhibits, are so found...

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