T.C. Memo. 2003-300 UNITED STATES TAX COURT JANET E. LANDERS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 3970-03. Filed October 29, 2003. Janet E. Landers, pro se. C. Teddy Li, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION PANUTHOS, Chief Special Trial Judge: Respondent determined a deficiency in petitioner’s Federal income tax of $2,183 for the 2000 taxable year. Unless otherwise indicated, section references are to the Internal Revenue Code in effect for the year in issue, and all Rule references are to the Tax Court Rules of Practice and Procedure.Page: 1 2 3 4 5 Next
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