T.C. Memo. 2002-258
UNITED STATES TAX COURT
LaTANYA HAYWOOD, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 5223-01. Filed October 8, 2002.
LaTanya Haywood, pro se.
Vicki L. Miller, for respondent.
MEMORANDUM OPINION
COUVILLION, Special Trial Judge: Respondent determined a
deficiency of $4,157 in petitioner's Federal income tax for 1999.
Some of the facts were stipulated, and those facts, with the
annexed exhibits, are so found and are incorporated herein by
reference. Petitioner's legal residence at the time the petition
was filed was Kansas City, Missouri.
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