Kathleen A. Carr - Page 1

                                 T.C. Memo. 1996-390                                  

                               UNITED STATES TAX COURT                                

                           KATHLEEN A. CARR, Petitioner v.                            
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 6054-95.                   Filed August 21, 1996.           

               Kathleen A. Carr, pro se.                                              

               David R. Jojola, for respondent.                                       

                                 MEMORANDUM OPINION                                   

               NAMEROFF, 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 1991               
          Federal income tax in the amount of $1,819.                                 

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

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