Sanford v. Comm'r

JOYCE M. SANFORD, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Sanford v. Comm'r

Nos. 20897-05, 1031-07

United States Tax Court

T.C. Memo 2008-158; 2008 Tax Ct. Memo LEXIS 159;

June 23, 2008, Filed

Michael T. Wells, for petitioner.

Valerie Makarewicz, for respondent.

Kroupa, Diane L.

DIANE L. KROUPA

MEMORANDUM FINDINGS OF FACT AND OPINION

KROUPA, Judge: Respondent determined a $ 15,505 deficiency in petitioner's Federal income tax and a $ 3,101 accuracy-related penalty under section 6662(a) for 2003. 1 Respondent determined a $ 41,012 deficiency in petitioner's Federal income tax and an $…