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NWACHUKWU v. COMMISSIONER

Docket No. 6797-98.

79 T.C.M. 1411 (2000)

T.C. Memo. 2000-27

Emmanuel I. Nwachukwu v. Commissioner.

United States Tax Court.

Filed January 21, 2000.

Attorney(s) appearing for the Case

Emmanuel I. Nwachukwu, pro se. Wendy Abkin, for the respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

PARR, Judge:

Respondent determined a deficiency of $9,421 and an accuracy-related penalty of $1,763 for petitioner's 1995 taxable year.

After concessions,1 the issues for decision are: (1) Whether petitioner is entitled to claim his son, Bradley C. Njoku (Bradley), as a dependent. We hold he is not. (2) Whether petitioner has established entitlement to deductions claimed for medical...

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