Jo Ann Porter - Page 1

                                 T.C. Memo. 1996-475                                  

                               UNITED STATES TAX COURT                                

                            JO ANN PORTER, Petitioner v.                              
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 12537-94.            Filed October 22, 1996.                

               Thomas Smidt II, for petitioner.                                       
               Franklin R. Hise, for respondent.                                      

                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               WOLFE, Special Trial Judge:  This case was heard pursuant to           
          the provisions of section 7443A(b)(3) and Rules 180, 181, and               
          182.  All section references are to the Internal Revenue Code in            
          effect for the taxable year in issue, unless otherwise indicated.           

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