Tracey L. Topping - Page 1
















                                 T.C. Memo. 2007-92                                   


                               UNITED STATES TAX COURT                                


                          TRACEY L. TOPPING, Petitioner v.                            
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 22589-04.              Filed April 17, 2007.                


               David D. Aughtry and Hale E. Sheppard, for petitioner.                 
               Travis T. Vance III, for respondent.                                   


                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               GOEKE, Judge:  Respondent determined the following                     
          deficiencies in petitioner’s Federal income tax:                            
                         Year                Deficiency                               
                         1999                $47,425                                  
                         2000                91,967                                   
                         2001                112,070                                  






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