Eileen A. Akers - Page 1
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.
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.
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Last modified: November 10, 2007