Docket No. 5453-95.

72 T.C.M. 1034 (1996)

T.C. Memo. 1996-467

Charles R. Roberts v. Commissioner.

United States Tax Court.

Filed October 17, 1996.

Attorney(s) appearing for the Case

Charles R. Roberts, pro se. Elizabeth A. Owen, for the respondent.


DINAN, Special Trial Judge:

This case was heard pursuant to the provisions of section 7443A(b)(3) and Rules 180, 181, and 182.1

Respondent determined a deficiency in petitioner's 1992 Federal income tax in the amount of $2,462.

The issues for decision are: (1) Whether petitioner's father is his dependent; (2) whether petitioner is entitled to...

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