T.C. Memo. 2003-282
UNITED STATES TAX COURT
ZENOBIA ELISIA CLARY ZIEGLER, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 7435-02. Filed October 2, 2003.
Dean E. Wanderer, for petitioner.
Nancy C. Carver, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
MARVEL, Judge: This case arises from a request for relief
under section 60151 with respect to petitioner’s 1998 taxable
year. The issue for decision is whether respondent abused his
1Unless otherwise indicated, all section references are to
the Internal Revenue Code in effect at all relevant times.
Monetary amounts are rounded to the nearest dollar.
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