Alejandrina De Aycardi - Page 1

                                 T.C. Memo. 1997-308                                  


                              UNITED STATES TAX COURT                                 


                        ALEJANDRINA DE AYCARDI, Petitioner v.                         
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 11922-95.             Filed July 3, 1997.                   


               Alejandrina De Aycardi, pro se.1                                       
               Susan G. Lewis, for respondent.                                        

                       MEMORANDUM FINDINGS OF FACT AND OPINION                        
               SWIFT, Judge:  Respondent determined deficiencies and                  
          additions to tax for 1987, 1988, and 1989 with respect to                   
          petitioner's Federal income taxes as follows:                               



          1    Petitioner was represented at the trial of this case by                
          Beatriz E. Meza.  Ms. Meza was allowed to withdraw her appearance           
          on behalf of petitioner on Nov. 13, 1996.                                   




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