Lisa J. Tomlinson - Page 2















                            T.C. Summary Opinion 2007-210                             


                               UNITED STATES TAX COURT                                


                          LISA J. TOMLINSON, Petitioner v.                            
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket Nos. 16445-05S, 6086-06S.  Filed December 17, 2007.             


               Lisa J. Tomlinson, pro se.                                             
               Margaret Burow, for respondent.                                        

               RUWE, Judge:  These cases were heard pursuant to the                   
          provisions of section 74631 of the Internal Revenue Code in                 
          effect when the petition was filed.2  Pursuant to section                   

               1 Unless otherwise indicated, all section references are to            
          the Internal Revenue Code in effect for the years in issue, and             
          all Rule references are to the Tax Court Rules of Practice and              
          Procedure.                                                                  
               2 Respondent issued separate notices of deficiency for 2002            
          and 2003, respectively.  Petitioner filed a separate petition for           
                                                             (continued...)           






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