MEMORANDUM OPINION
BEGHE, Judge:
Respondent determined deficiencies in petitioner's Federal income tax of $3,018 for 1997 and $3,760 for 1998. The issues for decision are: (1) Whether petitioner is entitled to head of household filing status; (2) whether petitioner is entitled to deductions for dependency exemptions; and (3) whether petitioner is entitled to an earned income credit. We hold for respondent on all issues.
Background
...Let's get started
Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.
