T.C. Memo. 2007-296 UNITED STATES TAX COURT EILEEN G. AKERS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 6746-05. Filed October 1, 2007. Geoffrey A. Akers (specially recognized), for petitioner. Steven M. Webster, for respondent. MEMORANDUM OPINION GOEKE, Judge: Respondent determined deficiencies in income tax and penalties under section 66621 for the taxable years 2000, 2001, and 2002. Respondent disallowed deductions claimed for 1All section references are to the Internal Revenue Code in effect for the years at issue. All Rule references are to the Tax Court Rules of Practice and Procedure.Page: 1 2 3 4 5 6 7 8 NextLast modified: November 10, 2007