Jennifer A. Lestrange - Page 1

                                 T.C. Memo. 1997-428                                  

                               UNITED STATES TAX COURT                                

                        JENNIFER A. LESTRANGE, Petitioner v.                          
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 19567-95.             Filed September 22, 1997.             

               Gerald A. Holmes, for petitioner.                                      
               Bryan E. Sladek, for respondent.                                       

                                 MEMORANDUM OPINION                                   
               PAJAK, Special Trial Judge:  This case was heard pursuant to           
          section 7443A(b)(3) of the Code, and Rules 180, 181, and 182.               
          All section references are to the Internal Revenue Code in effect           
          for the taxable year in issue.  All Rule references are to the              
          Tax Court Rules of Practice and Procedure.                                  
               Respondent determined a deficiency in petitioner's 1994                

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