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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