Luisa Deal - Page 1
















                                 T.C. Memo. 1999-352                                  


                               UNITED STATES TAX COURT                                


                              LUISA DEAL, Petitioner v.                               
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 12757-98.                 Filed October 25, 1999.           


               Luisa Deal, pro se.                                                    
               Yvonne M. Peters, for respondent.                                      

                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               GOLDBERG, Special Trial Judge:  Respondent determined a                
          deficiency in petitioner's 1995 Federal income tax in the amount            
          of $1,050.                                                                  











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