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.Page: 1 2 3 4 5 6 Next
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