          T.C. Memo. 1996-9                                                           


                               UNITED STATES TAX COURT                                


                        PATRICIA S. MAKALINTAL, Petitioner v.                         
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket Nos. 4980-93, 12793-93.    Filed January 18, 1996.              


               Richard J. Sideman and Wendy Abkin, for petitioner.                    
               Debra K. Moe and Lloyd T. Silberzweig, for respondent.                 



                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               SWIFT, Judge:  In these consolidated cases, respondent                 
          determined deficiencies in and additions to petitioner's 1986,              
          1987, and 1988 Federal income taxes as follows:

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