Carolyn S. Eifert, A/K/A Sue Armstrong - Page 1

                                 T.C. Memo. 1997-214                                  


                               UNITED STATES TAX COURT                                



                CAROLYN S. EIFERT, A/K/A SUE ARMSTRONG, Petitioner v.                 
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      



          Docket No. 12155-96.                      Filed May 7, 1997.                



               Leland Franks, for petitioner.                                         
                                                                                     
          Katherine Holmes Ankeny, for respondent.                                    


                       MEMORANDUM FINDINGS OF FACT AND OPINION                        


               ARMEN, Special Trial Judge:  This case is before the Court             
          on petitioner's motion to recover administrative and litigation             







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