T.C. Memo. 2003-160
UNITED STATES TAX COURT
ETTA JANE LINTON, a.k.a. ELLA JANE LINTON, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 7147-02. Filed June 2, 2003.
Etta Jane Linton, pro se.
Dennis R. Onnen and James E. Cannon, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
MARVEL, Judge: Respondent determined a deficiency in
petitioner’s 2000 Federal income tax of $4,037.1 The issues for
decision are: (1) Whether petitioner is entitled to head of
1This deficiency is subject to a prepayment credit
adjustment of $3,210.96.
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