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WOOTEN v. COMMISSIONER

Docket No. 16544-98.

79 T.C.M. 1526 (2000)

T.C. Memo. 2000-54

Ella Louise Wooten v. Commissioner.

United States Tax Court.

Filed February 22, 2000.

Attorney(s) appearing for the Case

Ella Louise Wooten, pro se. Linda West, for the respondent.

MEMORANDUM OPINION

COUVILLION, Special Trial Judge:

Respondent determined deficiencies of $3,759, $4,208, and $1,919 in petitioner's Federal income taxes for 1995, 1996, and 1997, respectively.

The issues for decision are: (1) Whether petitioner is entitled to claim dependency exemption deductions under section 151(c)1 for her children, William and Kenya Wooten; (2) whether petitioner is entitled to head-of-household...

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