Susan E. Shores - Page 1

                                 T.C. Memo. 1998-193                                  


                               UNITED STATES TAX COURT                                


                           SUSAN E. SHORES, Petitioner v.                             
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 3390-97.                      Filed May 26, 1998.           


               Audrey J. Orlando, for petitioner.                                     
               G. Michelle Ferreira, for respondent.                                  

                                 MEMORANDUM OPINION                                   
               PANUTHOS, Chief Special Trial Judge:  This case was heard              
          pursuant to the provisions of section 7443A(b)(3)1 and Rules 180,           
          181, and 182.  Respondent determined a deficiency in petitioner's           
          1994 Federal income tax in the amount of $5,354.                            

               1  All section references are to the Internal Revenue Code             
          in effect for the year in issue, unless otherwise indicated.  All           
          Rule references are to the Tax Court Rules of Practice and                  
          Procedure.                                                                  




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