SHENK v. COMMISSIONER

Docket No. 5706-12.

140 T.C. 200 (2013)

140 T.C. No. 10

MICHAEL KEITH SHENK, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed May 6, 2013.


Attorney(s) appearing for the Case

Michael Keith Shenk , for himself.

Shari Salu , for respondent.


GUSTAFSON, Judge:

The Internal Revenue Service (IRS) determined a deficiency of $3,136 in the 2009 Federal income tax of petitioner Michael Keith Shenk. Mr. Shenk petitioned this Court, pursuant to section 6213(a),1 for redetermination of the deficiency. After Mr. Shenk's concession that he received but did not report $254 in dividend income, the issue for decision is whether Mr. Shenk is entitled to a dependency exemption deduction...

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