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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