Helen Sophie Schroeder - Page 1

                                    T.C. Memo. 1996-336                                      


                                 UNITED STATES TAX COURT                                     


                          HELEN SOPHIE SCHROEDER, Petitioner v.                              
                      COMMISSIONER OF INTERNAL REVENUE, Respondent                           


                Docket No. 3920-95.                     Filed July 24, 1996.                 


                Helen Sophie Schroeder, pro se.                                              
                Elizabeth Patino and Trevor T. Wetherington, for                             
          respondent.                                                                        


                         MEMORANDUM FINDINGS OF FACT AND OPINION                             

                VASQUEZ, Judge:  Respondent determined the following                         
          deficiencies in and accuracy-related penalties on petitioner's                     
          Federal income tax:                                                                







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