Barbara Ann Tudyman - Page 1

                                  T.C. Memo. 1996-215                                   


                                UNITED STATES TAX COURT                                 


                  BARBARA ANN TUDYMAN, Petitioner v. COMMISSIONER OF                    
                             INTERNAL REVENUE, Respondent                               


               Docket No. 9883-93.                       Filed May 2, 1996.             


               Sandra G. Scott and Stephen M. Moskowitz, for petitioner.                
               Margaret S. Rigg, for respondent.                                        



                       MEMORANDUM FINDINGS OF FACT AND OPINION                          


               COLVIN, Judge:  Respondent determined deficiencies in                    
          petitioner’s Federal income tax and additions to tax as follows:              









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