HARRIS v. COMMISSIONER

Dkt. No. 5028-06.

94 T.C.M. 205 (2007)

T.C. Memo. 2007-239

James C. Harris v. Commissioner.

United States Tax Court.

August 22, 2007.


Attorney(s) appearing for the Case

James C. Harris, pro se.

Donald E. Edwards, for respondent.


MEMORANDUM FINDINGS OF FACT AND OPINION

GOEKE, Judge:

Respondent determined a $1,363 deficiency in petitioner's Federal income tax for the taxable year 2003. The issue for decision is whether petitioner is entitled to claim a dependency exemption and a child tax credit for his minor child for the taxable year 2003, pursuant to sections 1511 and 24, respectively. We hold that petitioner is not entitled to claim the dependency...

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