Ludivina Madrigal - Page 1

                                        T.C. Memo. 1998-345                                             


                                     UNITED STATES TAX COURT                                            


                                LUDIVINA MADRIGAL, Petitioner v.                                        
                         COMMISSIONER OF INTERNAL REVENUE, Respondent                                   


                  Docket No. 12505-97.               Filed September 29, 1998.                          


                  Ludivina Madrigal, pro se.                                                            
                  T. Richard Sealy III, for respondent.                                                 

                                        MEMORANDUM OPINION                                              
                  GOLDBERG, Special Trial Judge:  This case was heard pursuant                          
            to section 7443A of the Code and Rules 180, 181, and 182 of the                             
            Tax Court Rules of Practice and Procedure.  All section                                     
            references are to the Internal Revenue Code in effect for the                               
            years in issue.                                                                             







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