Webb v. Comm'r

JOY WEBB, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Webb v. Comm'r

Docket No. 19128-09

United States Tax Court

T.C. Memo 2011-124; 2011 Tax Ct. Memo LEXIS 121; 101 T.C.M. (CCH) 1608;

June 6, 2011, Filed

Decision will be entered for respondent.

Joy Webb, Pro se.

Courtney S. Bacon, for respondent.

CHIECHI, Judge.

CHIECHI

MEMORANDUM FINDINGS OF FACT AND OPINION

CHIECHI, Judge: Respondent determined a deficiency of $2,401 in petitioner's Federal income tax (tax) for her taxable year 2008.

The issues for decision for petitioner's taxable year 2008 are: 1(1) Does petitioner have gross receipts…