Zenobia Elisia Clary Ziegler - Page 1


                                 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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