Legal Opinion
Mays v. Comm'r
United States Tax Court
Decided September 14, 2006No. 14559-04UnpublishedCited by 1 opinion
1Opinion of the Court
GREGORY T. MAYS and NADINE KING-MAYS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Mays v. Comm'r
No. 14559-04
United States Tax Court
T.C. Memo 2006-197; 2006 Tax Ct. Memo LEXIS 201; 92 T.C.M. (CCH) 278; RIA TM 56622;
September 14, 2006, Filed
Gregory Mays and Nadine King-Mays, pro se.
Meredyth Purdy, for respondent.
Holmes, Mark V.
Mark V. Holmes
MEMORANDUM OPINION
HOLMES, Judge: Gregory Mays and his wife, Nadine, refuse to use Social Security numbers in claiming dependency exemptions for their five minor children. The Commissioner refuses to allow them those exemptions unless they do.…
2Cases cited3 opinions
- Andre v. Comm'rUnited States Tax Court · 2006
- Miller v. CommissionerUnited States Tax Court · 2000
- Inv. Research Assocs. v. Comm'rUnited States Tax Court · 2006
3Cited by1 opinion
- Pantano Baptist Church v. CommissionerUnited States Tax Court · 2018