Karen Boyd - Page 1

                                        T.C. Memo. 2002-46                                             

                                     UNITED STATES TAX COURT                                           

                                    KAREN BOYD, Petitioner v.                                          
                        COMMISSIONER OF INTERNAL REVENUE, Respondent                                   

                  Docket No. 7734-00.               Filed February 19, 2002.                           

                  Steven T. Flowers, for petitioner.                                                   
                  Igor Drabkin, for respondent.                                                        

                                        MEMORANDUM OPINION                                             

                  GOLDBERG, Special Trial Judge:  Respondent determined a                              
            deficiency in petitioner’s Federal income tax for the taxable                              
            year 1997 in the amount of $3,937 and an accuracy-related penalty                          
            in the amount of $787.40.  Unless otherwise indicated, section                             
            references are to the Internal Revenue Code in effect for the                              
            year in issue, and all Rule references are to the Tax Court Rules                          
            of Practice and Procedure.                                                                 

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