Linda S. Dillon - Page 1

                                  T.C. Memo. 1998-5                                   


                               UNITED STATES TAX COURT                                


                           LINDA S. DILLON, Petitioner v.                             
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 3453-90.                   Filed January 5, 1998.           


               James S. Black, Jr., for petitioner.                                   
               Gregory M. Hahn, for respondent.                                       


                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               FAY, Judge:  Respondent determined deficiencies in                     
          petitioner's Federal income taxes as follows:                               
                                            Additions to Tax                          
                                 Sec.        Sec.       Sec.        Sec.              
          Year     Deficiency    6651       6653(a)     6659        6661              
          1981     $42,072.00    $-0-       $2,104     $2,280       $-0-              
          1982     79,606.42   7,960.64     10,470     5,434      15,373.11           




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