Linda Gibbs - Page 1

                                 T.C. Memo. 1997-196                                  

                               UNITED STATES TAX COURT                                

                             LINDA GIBBS, Petitioner v.                               
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 26551-95.                   Filed April 29, 1997.           

               John M. Bjornstad, for petitioner.                                     
               Albert B. Kerkhove and Mark E. O'Leary, for respondent.                

                                 MEMORANDUM OPINION                                   

               CARLUZZO, Special Trial Judge:  This case was heard pursuant           
          to the provisions of section 7443A(b)(3) and Rules 180, 181, and            
          182.  Unless otherwise indicated, all section references are to             
          the Internal Revenue Code in effect for the years in issue.  All            
          Rule references are to the Tax Court Rules of Practice and                  
          Procedure.  Respondent determined deficiencies in petitioner's              

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