Diaz v. Commissioner

Docket No. 13876-02.

87 T.C.M. 1420 (2004)

T.C. Memo. 2004-145

Manuel Julian Diaz v. Commissioner.

United States Tax Court.

June 17, 2004.


Attorney(s) appearing for the Case

Manuel Julian Diaz, pro se.

Timothy Maher, for respondent.


MEMORANDUM FINDINGS OF FACT AND OPINION

GERBER, Chief Judge:

Respondent determined a deficiency of $5,179 in petitioner's Federal income tax for 2001. After concessions by respondent, the sole issue for consideration is whether petitioner qualifies for the earned income tax credit under section 32(a).1

FINDINGS OF FACT

Petitioner resided in Miami, Florida, at the time that he filed his petition. On July 23,...

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