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LEAR v. COMMISSIONER

Docket No. 10644-02.

88 T.C.M. 420 (2004)

T.C. Memo. 2004-253

Thomas Samuel Lear v. Commissioner.

United States Tax Court.

November 8, 2004.

Attorney(s) appearing for the Case

Thomas Samuel Lear, pro se.

Jack T. Anagnostis, for respondent.

MEMORANDUM OPINION

VASQUEZ, Judge:

Respondent determined a deficiency of $2,943 in petitioner's 2000 Federal income tax.1

After concessions,2 the issues for decision are: (1) Whether petitioner is entitled to claim a dependency exemption deduction for his daughter; and (2) whether petitioner is entitled to claim the Earned Income Credit for his daughter.

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