Tommy Jean Hayes - Page 1

                                 T.C. Memo. 1997-213                                  

                               UNITED STATES TAX COURT                                

                           TOMMY JEAN HAYES, Petitioner v.                            
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No.  4534-96.                      Filed May 7, 1997.           

               Tommy Jean Hayes, pro se.                                              
               Eric D. Stenson, for respondent.                                       

                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               LARO, Judge:  Tommy Jean Hayes petitioned the Court to                 
          redetermine respondent's determination of a $50,200 deficiency in           
          her 1992 Federal income tax and a $2,448 addition thereto under             
          section 6651(a)(1).  Following concessions, the only remaining              
          issue is whether section 104(a)(2) allows petitioner to exclude             

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