T.C. Memo. 2001-253 UNITED STATES TAX COURT MARICA CHAMA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 8083-00. Filed September 24, 2001. Robert A. Bransley, for petitioner. Catherine M. Thayer, for respondent. MEMORANDUM OPINION PAJAK, Special Trial Judge: Respondent determined a deficiency in petitioner’s Federal income tax in the amount of $8,200 for the taxable year 1993. Unless otherwise indicated, section references are to the Internal Revenue Code in effect for the year in issue.Page: 1 2 3 4 Next
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