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LINTON v. COMMISSIONER

Docket No. 7147-02.

85 T.C.M. 1436 (2003)

T.C. Memo. 2003-160

Etta James Linton, a.k.a. Ella Jane Linton v. Commissioner.

United States Tax Court.

Filed June 2, 2003.

Attorney(s) appearing for the Case

Etta Jane Linton, pro se.

Dennis R. Onnen and James E. Cannon, for the respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

MARVEL, Judge:

Respondent determined a deficiency in petitioner's 2000 Federal income tax of $4,037.1 The issues for decision are: (1) Whether petitioner is entitled to head of household filing status under section 2(b);2 (2) whether petitioner is entitled to claim dependency exemptions under section 151(c) for her two sons; and

(3) whether petitioner...

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