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BAKER v. COMMISSIONER

Dkt. No. 20105-04.

91 T.C.M. 949 (2006)

T.C. Memo. 2006-60

Daniel Aaron Baker v. Commissioner.

United States Tax Court.

March 29, 2006.

Attorney(s) appearing for the Case

Daniel Aaron Baker, pro se;

C. Teddy Li, for respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

CHIECHI, Judge:

Respondent determined a deficiency of $3,556 in petitioner's Federal income tax (tax) for his taxable year 2003.

The issues for decision for petitioner's taxable year 2003 are:

(1) Is petitioner entitled under section 1511 to a dependency exemption deduction for his daughter A? We hold that he is not.

(2...

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