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HILLIARD v. COMMISSIONER

Docket No. 8256-84.

49 T.C.M. 504 (1985)

T.C. Memo. 1985-18

Richard Hilliard v. Commissioner.

United States Tax Court.

Filed January 10, 1985.

Attorney(s) appearing for the Case

Richard Hilliard, pro se, New Orleans, La. Jose A. Bonau, for the respondent.

Memorandum Findings of Fact and Opinion

FEATHERSTON, Judge:

Respondent determined a deficiency in the amount of $1,169 in petitioner's Federal income tax for 1980. The issues for decision are as follows:

1. Whether petitioner is entitled under section 152(a)1 to dependency exemption deductions for his daughters Terri and Delcin for 1980.

2. Whether petitioner's income tax for 1980 should be computed under the...

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