Alarcon v. Comm'r
United States Tax Court
On his 2007 tax return, P claimed dependency exemption deductions and child tax credits for his two minor sons and head of household filing status. R disallowed P's claims. Held: R's determinations are sustained.
1Opinion of the Court
ANGEL ALARCON, JR., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Alarcon v. Comm'r
Docket No. 8955-10
United States Tax Court
T.C. Memo 2011-245; 2011 Tax Ct. Memo LEXIS 241; 102 T.C.M. (CCH) 390;
October 17, 2011, Filed
Decision will be entered for respondent.
On his 2007 tax return, P claimed dependency exemption deductions and child tax credits for his two minor sons and head of household filing status. R disallowed P's claims.
Held: R's determinations are sustained.
Angel Alarcon, Jr., Pro se.
Brock E. Whalen, for respondent.
WHERRY, Judge.
WHERRY
MEMORANDUM FINDINGS OF FACT AND OPINION
WH…
2Cases cited3 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Miller v. CommissionerUnited States Tax Court · 2000
- Rowe v. Comm'rUnited States Tax Court · 2007