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                 

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Last modified: November 10, 2007