Barbara A. Landreth - Page 1

                                       T.C. Memo. 1997-169                                            

                                     UNITED STATES TAX COURT                                          

                              BARBARA A. LANDRETH, Petitioner v.                                      
                        COMMISSIONER OF INTERNAL REVENUE, Respondent                                  

                  Docket No. 3487-95.                     Filed April 7, 1997.                        

                  Thomas E. Carew and Charles Fancher Jenson, for petitioner.                         
                  Charles J. Graves, 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 year at issue.  All                            
           Rule references are to the Tax Court Rules of Practice and                                 

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