Marcia S. Green - Page 1

                                 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...)           





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