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RALEIGH L. v. COMMISSIONER

Docket No. 12946-00.

85 T.C.M. 1536 (2003)

T.C. Memo. 2003-182

Raleigh L. and Angela M.J. Womack v. Commissioner.

United States Tax Court.

Filed June 24, 2003.

Attorney(s) appearing for the Case

Raleigh L. Womack and Angela M. J. Womack, pro sese.

Dustin Starbuck, for the respondent.

MEMORANDUM OPINION

CARLUZZO, Special Trial Judge:

Respondent determined a deficiency of $805 in petitioners' 1998 Federal income tax. The issue for decision is whether petitioners are entitled to a dependency exemption deduction for Nikki Womack. The resolution of the issue depends upon whether Raleigh L. Womack (petitioner) is treated as Nikki Womack's "custodial parent", within the meaning of section 152...

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