Greta Ann Clifton - Page 1

          T.C. Memo. 1995-528                                                         



                               UNITED STATES TAX COURT                                


                          GRETA ANN CLIFTON, Petitioner v.                            
                   COMMISSIONER OF INTERNAL REVENUE, Respondent                       


               Docket No. 6047-93.               Filed November 7, 1995.              


               Greta Ann Clifton, pro se.                                             
               Yolanda R. Garcia, for respondent.                                     


                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               PARR, Judge:  Respondent determined a deficiency in and                
          additions to petitioner's Federal income tax as follows:                    
                      Additions to Tax                                                
          Sec.            Sec.          Sec.                                          
          Year Deficiency   6653(a)(1)      6653(a)(2)      6661(a)                   
          1985  $10,398       $520              1            $2,600                   







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