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SHINAULT v. COMMISSIONER

Dkt. No. 11360-04.

91 T.C.M. 1306 (2006)

T.C. Memo. 2006-136

James A. Shinault v. Commissioner.

United States Tax Court.

June 27, 2006.

Attorney(s) appearing for the Case

James A. Shinault, pro se;

J. Craig Young, for respondent.

MEMORANDUM OPINION

WELLS, Judge:

Respondent determined a $9,378 deficiency in tax, and additions to tax pursuant to sections 6651(a)(1) and 6654(a) of $2,345 and $504.39, respectively, for petitioner's taxable year 2000. The issues we must decide are:

1. Whether petitioner's correct filing status for taxable year 2000 is that of a married individual filing separately.

2. Whether petitioner is entitled to additional personal exemptions for...

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