Pierre v. Comm'r

SUZANNE J. PIERRE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent *

Pierre v. Comm'r

Docket No. 753-07

United States Tax Court

T.C. Memo 2010-106; 2010 Tax Ct. Memo LEXIS 143; 99 T.C.M. (CCH) 1436;

May 13, 2010, Filed

Pierre v. Comm'r, 133 T.C. 24, 2009 U.S. Tax Ct. LEXIS 21 (Aug. 24, 2009)

Decision will be entered under Rule 155.

Kathryn Keneally and Meryl G. Finkelstein, for petitioner.

Lydia A. Branche, for respondent.

KROUPA, Judge.

KROUPA

SUPPLEMENTAL MEMORANDUM FINDINGS OF FACT AND OPINION

KROUPA, Judge: Respondent determined a $ 1,130,216 1 deficiency for 2000 and a $ 24,969 deficiency…