Maria D. Lerma - Page 1

                                 T.C. Memo. 1995-586                                  

                               UNITED STATES TAX COURT                                

                            MARIA D. LERMA, Petitioner v.                             
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 18324-94.      Filed December 12, 1995.                     

               Maria D. Lerma, pro se.                                                
               Frank R. Hise, for respondent.                                         

                       MEMORANDUM FINDINGS OF FACT AND OPINION                        
               COHEN, Judge:  Respondent determined a deficiency of $8,913            
          in petitioner's Federal income tax for 1987 and an addition to              
          tax of $2,228 pursuant to section 6651(a)(1).  Unless otherwise             
          indicated, all section references are to the Internal Revenue               
          Code in effect for the year in issue, and all Rule references are           
          to the Tax Court Rules of Practice and Procedure.                           

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