Mark Gerald Skitzki v. Commissioner

T.C. Memo. 2019-106

UNITED STATES TAX COURT MARK GERALD SKITZKI, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 10031-17. Filed August 21, 2019. Mark Gerald Skitzki, pro se. Emly B. Berndt, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION GALE, Judge: Respondent determined a deficiency of $2,312 with respect to petitioner’s 2014 Federal income tax. The issues for decision are whether petitioner is entitled to: (1) a dependency exemption deduction under -2- [*2] section 151(a) and (c)1 with respect to his minor child, AS;2 (2) head of household filing status under…