Craig A. Penfield - Page 1
















                                 T.C. Memo. 2002-254                                  


                               UNITED STATES TAX COURT                                


             CRAIG A. PENFIELD, Petitioner, ELENA PARKER, Intervenor v.               
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 5389-01.              Filed October 7, 2002.                

               Jan R. Pierce, for petitioner.                                         
               Elena Parker, pro se.                                                  
               Shirley M. Francis, for respondent.                                    


                                 MEMORANDUM OPINION                                   

               PAJAK, Special Trial Judge:  Respondent determined a                   
          deficiency in petitioner’s 1997 Federal income tax in the amount            
          of $13,666 and a section 6662(a) accuracy-related penalty in the            
          amount of $1,858.  Only petitioner Craig A. Penfield (petitioner)           
          has contested this determination.                                           






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