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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