Reina Martinez - Page 1

                                 T.C. Memo. 1997-126                                  


                               UNITED STATES TAX COURT                                


                            REINA MARTINEZ, Petitioner v.                             
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 27007-95.                   Filed March 11, 1997.           


               Jack F. Bonanno, for petitioner.                                       
               Allan D. Hill, for respondent.                                         


                                 MEMORANDUM OPINION                                   

               FOLEY, Judge:  By notice dated October 5, 1995, respondent             
          determined a deficiency in petitioner's 1991 Federal income tax             
          of $159,551.  After concessions, the issue for decision is                  
          whether petitioner, pursuant to section 104(a)(2), is entitled to           







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