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NORWOOD v. COMMISSIONER

Docket No. 10281-00.

85 T.C.M. 982 (2003)

T.C. Memo. 2003-63

Michael S. Norwood and Christine R. Norwood v. Commissioner.

United States Tax Court.

Filed March 5, 2003.

Attorney(s) appearing for the Case

Michael S. Norwood and Christine R. Norwood, pro sese.

Edwina L. Jones, for the respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

JACOBS, Judge:

Respondent determined a $2,430 deficiency in petitioners' 1998 Federal income tax. After concessions by respondent, the issues for decision are whether for 1998 petitioners are entitled to dependency exemptions under section 1511 and to child tax credits under section 24 for petitioner Christine Norwood's two sons.

FINDINGS...

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