T.C. Memo. 2003-39
UNITED STATES TAX COURT
CLAUDIA J. MINER, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 8472-01. Filed February 24, 2003.
Claudia J. Miner, pro se.
Scott J. Welch, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
COLVIN, Judge: Respondent determined deficiencies in
petitioner’s income tax and additions to tax as follows:
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