T.C. Memo. 2002-37 UNITED STATES TAX COURT ALEXANDRA S. YANKWICH, f.k.a. ALEXANDRA Y. CAPPS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 5028-00. Filed February 8, 2002. Donald S. Higley II and Amy Alston Wells, for petitioner. Edwina L. Charlemagne, for respondent. MEMORANDUM OPINION PAJAK, Special Trial Judge: Respondent determined deficiencies of $3,812, $3,588, and $6,222 in petitioner’s Federal income taxes for the taxable years 1995, 1996, and 1997, respectively. Unless otherwise indicated, section references are to the Internal Revenue Code in effect for the years in issue, and all Rule references are to the Tax Court Rules of PracticePage: 1 2 3 4 5 6 7 8 9 10 Next
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