Glenda M. Wipperfurth - Page 1















                                 T.C. Memo. 2007-259                                  


                               UNITED STATES TAX COURT                                


                        GLENDA M. WIPPERFURTH, Petitioner v.                          
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 8834-04.              Filed August 29, 2007.                


               Glenda M. Wipperfurth, pro se.                                         
               Mark J. Miller, for respondent.                                        


                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               GALE, Judge: Respondent determined the following                       
          deficiencies in, and additions to, petitioner’s Federal income              
          taxes:                                                                      











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