T.C. Memo. 2003-97
UNITED STATES TAX COURT
LISA B. WILLIAMS, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 12030-99. Filed April 8, 2003.
James R. Walker, for petitioner.
Sara J. Barkley, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
GERBER, Judge: Respondent determined deficiencies in
petitioner’s Federal income tax and penalties for the taxable
years 1993, 1994, and 1995 as follows:
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