Christine C. Deignan - Page 1

                                 T.C. Memo. 1995-480                                  

                               UNITED STATES TAX COURT                                

                        CHRISTINE C. DEIGNAN, Petitioner v.                           
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 17309-93.              Filed October 4, 1995.               

               Mark R. Schuling, for petitioner.                                      
               Jeffrey A. Schlei, for respondent.                                     

                                 MEMORANDUM OPINION                                   

               RAUM, Judge:  The Commissioner determined deficiencies in              
          petitioner's Federal income taxes totaling $28,802 in 1986 and              
          $28,961 in 1989.  At issue is whether a loss from the sale of               
          real estate should be characterized as ordinary or capital.  The            
          parties agree that the resolution of this issue controls the                
          treatment of the loss carried back to 1986.                                 

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