Inez Meilak - Page 1

                                 T.C. Memo. 1996-381                                  


                               UNITED STATES TAX COURT                                


                             INEZ MEILAK, Petitioner v.                               
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 104-95.               Filed August 19, 1996.                


               Kathleen E. Giancana and Carol E. Remy, for petitioner.                
               Patricia Riegger and Jody Tancer, for respondent.                      



                                 MEMORANDUM OPINION                                   
               PAJAK, Special Trial Judge:  This case was heard pursuant to           
          section 7443A(b)(3) of the Code and Rules 180, 181, and 182.  All           
          section references are to the Internal Revenue Code in effect for           
          the taxable years in issue, and all Rule references are to the              
          Tax Court Rules of Practice and Procedure.                                  






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