Etta James Linton, a.k.a. Ella Jane Linton - Page 1

                                 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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