T.C. Memo. 2003-335 UNITED STATES TAX COURT CLAUDIA F. WALKER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 13842-02. Filed December 8, 2003. J. Scott Moede and Jan R. Pierce, for petitioner. Shirley M. Francis, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION COHEN, Judge: Respondent determined deficiencies of $9,104 and $32,949 in petitioner’s Federal income taxes for 1997 and 1998, respectively, and penalties of $1,821 and $6,590 under section 6662(b)(1) or, in the alternative, section 6662(b)(2), for those years, respectively. The issues for decision are: (1) Whether petitioner reported the correct amount of gainPage: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
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