Priscilla M. Lippincott Adams - Page 1

                                           110 T.C. No. 13                                               

                                      UNITED STATES TAX COURT                                            

                         PRISCILLA M. LIPPINCOTT ADAMS, Petitioner v.                                    
                         COMMISSIONER OF INTERNAL REVENUE, Respondent                                    

                  Docket Nos.  15535-96, 3437-97.      Filed March 3, 1998.                              
                        P contends that, pursuant to the Religious Freedom                               
                  Restoration Act of 1993, she is exempt from Federal                                    
                  income taxes.  Held:  RFRA does not exempt petitioner                                  
                  from Federal income taxes.                                                             

                  Peter Goldberger and James H. Feldman, Jr., for petitioner.                            
                  Linda A. Love, for respondent.                                                         


                  FOLEY, Judge:  Respondent determined the following                                     
            deficiencies in and additions to petitioner's Federal income                                 

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