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CAPUTI v. COMMISSIONER

Docket No. 18859-03.

88 T.C.M. 619 (2004)

T.C. Memo. 2004-283

Stephen James Caputi, v. Commissioner.

United States Tax Court.

December 22, 2004.

Attorney(s) appearing for the Case

Stephen James Caputi, pro se;

Carol-Lynn E. Moran, for respondent.

MEMORANDUM OPINION

POWELL, Special Trial Judge:

Respondent determined a deficiency of $3,112 in petitioner's 2001 Federal income tax. The issues are whether petitioner is entitled to (1) a section 151 dependency exemption deduction for his son, Thomas, (2) a child tax credit under section 24 for Thomas, and (3) head of household filing status.1 Underlying these issues is whether section 152(e) is constitutionally permissible...

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