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MOLINA v. COMMISSIONER

Docket No. 8989-02.

86 T.C.M. 322 (2003)

T.C. Memo. 2003-254

Nimfa C. Molina v. Commissioner.

United States Tax Court.

Filed August 25, 2003.

Attorney(s) appearing for the Case

Nimfa C. Molina, pro se.

Angelique M. Neal, for the respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

LARO, Judge.

Petitioner petitioned the Court to redetermine respondent's determination of a $20,177 deficiency in her 1997 Federal income tax. We decide the following issues as to 1997:

1. Whether petitioner may deduct three dependency exemptions in addition to one for herself. We hold she may.

2. Whether petitioner may file as "Head of Household". We...

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