T.C. Memo. 2007-98
UNITED STATES TAX COURT
CHRISTINA CONNOLLY, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 8224-05. Filed April 24, 2007.
Christina Connolly, pro se.
Michelle L. Maniscalco, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
DEAN, Special Trial Judge: Respondent determined for 2002 a
deficiency in petitioner’s Federal income tax of $16,582, an
addition to tax under section 6651(a)(1) of $3,332, and an
accuracy-related penalty under section 6662(a) of $3,316.
The issues for decision are: (1) Whether petitioner
improperly excluded from gross income proceeds from the
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Last modified: November 10, 2007