Kim H. Barnes - Page 1
T.C. Memo. 2007-141
UNITED STATES TAX COURT
KIM H. BARNES, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 8025-06. Filed June 4, 2007.
Kim H. Barnes, pro se.
Melinda K. Fisher, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
HAINES, Judge: Respondent determined a deficiency in
petitioner’s 2002 Federal income tax of $1,953.1 The issues for
decision are: (1) Whether petitioner is entitled to an itemized
1 All section references are to the Internal Revenue Code,
as amended, and all Rule references are to the Tax Court Rules of
Practice and Procedure. Amounts are rounded to the nearest
Page: 1 2 3 4 5 6 7
Last modified: November 10, 2007