T.C. Memo. 2007-39 UNITED STATES TAX COURT MARCIA S. GREEN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 10906-05. Filed February 20, 2007. David S. Eisenmann, for petitioner. Jeremy L. McPherson, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION KROUPA, Judge: Respondent determined a $909,044 deficiency in petitioner’s Federal income tax for 2002 and a $181,809 accuracy-related penalty under section 6662(a).1 After 1All section references are to the Internal Revenue Code in effect for 2002, and all Rule references are to the Tax Court (continued...)Page: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 Next
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