Robert M. Daniels, (2008)
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Robert M. Daniels, (2008)
T.C. Memo. 2008-160
UNITED STATES TAX COURT ROBERT M. DANIELS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 6646-07. Filed June 24, 2008.Robert M. Daniels, pro se.Michele A. Yates and Ann M. Welhaf, for respondent.MEMORANDUM FINDINGS OF FACT AND OPINION CHIECHI, Judge: Respondent determined a deficiency of $4,325 in petitioner's Federal income tax (tax) for his taxable year 2005.The issues for decision for petitioner's taxable year 2005 are:(1) Is petitioner entitled under section 1511 to a dependency exemption deduction for any ...See the full content of this document
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