T.C. Memo. 2007-92 UNITED STATES TAX COURT TRACEY L. TOPPING, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 22589-04. Filed April 17, 2007. David D. Aughtry and Hale E. Sheppard, for petitioner. Travis T. Vance III, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION GOEKE, Judge: Respondent determined the following deficiencies in petitioner’s Federal income tax: Year Deficiency 1999 $47,425 2000 91,967 2001 112,070Page: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 NextLast modified: November 10, 2007