Teresa G. Butner - Page 1















                                 T.C. Memo. 2007-136                                  


                               UNITED STATES TAX COURT                                


                           TERESA G. BUTNER, Petitioner v.                            
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 21334-03.             Filed May 31, 2007.                   


               Teresa G. Butner, pro se.                                              
               Edwina L. Jones, for respondent.                                       


                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               CHIECHI, Judge:  Pursuant to section 7443A1 and Rules 180              
          and 183, this case was assigned to and heard by Special Trial               
          Judge Stanley J. Goldberg.  His recommended findings of fact and            


               1Unless otherwise indicated, all section references are to             
          the Internal Revenue Code (Code) in effect for the years at                 
          issue.  All Rule references are to the Tax Court Rules of Prac-             
          tice and Procedure.                                                         





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Last modified: November 10, 2007