Duby v. Comm'r

SCOTT DAVID DUBY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Duby v. Comm'r

No. 6765-02

United States Tax Court

T.C. Memo 2003-33; 2003 Tax Ct. Memo LEXIS 33; 85 T.C.M. (CCH) 828; T.C.M. (RIA) 55038;

February 13, 2003, Filed

Petitioner was not entitled to dependency exemption deductions for his three children on his 1999 income tax return.

Scott David Duby, pro se.

Robert B. Taylor, for respondent.

Wolfe, Norman H.

MEMORANDUM OPINION

WOLFE, Special Trial Judge: Respondent determined a deficiency of $ 2,310 in petitioner's 1999 Federal income tax liability. The issue for decision is…