Stacy N. Davenport - Page 1















                                 T.C. Memo. 2007-76                                   


                               UNITED STATES TAX COURT                                


                          STACY N. DAVENPORT, Petitioner v.                           
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 23917-05.             Filed April 2, 2007.                  


               Stacy N. Davenport, pro se.                                            
               Carrie L. Kleinjan, for respondent.                                    


                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               FOLEY, Judge:  By notice of deficiency dated September 19,             
          2005, respondent determined a deficiency in and additions to                
          petitioner’s 2002 Federal income tax.  The issues for decision              











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