T.C. Memo. 2002-44
UNITED STATES TAX COURT
ROXIE LEE JACKSON, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 5898-98. Filed February 12, 2002.
Roxie Lee Jackson, pro se.
Albert B. Kerkhove, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
MARVEL, Judge: Respondent determined the following
deficiencies and additions to tax with respect to petitioner’s
Federal income taxes:1
1All section references are to the Internal Revenue Code in
effect for the taxable years at issue, and all Rule references
are to the Tax Court Rules of Practice and Procedure.
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