Marie A. Gonzales - Page 1

















                                 T.C. Memo. 1999-332                                   


                               UNITED STATES TAX COURT                                 


                           MARIE A. GONZALES, Petitioner v.                            
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                       


               Docket No. 13602-97.                  Filed October 1, 1999.            


               Alan R. Adler, for petitioner.                                          
               Caroline Ades-Pierri and William F. Halley, for respondent.             


                                  MEMORANDUM OPINION                                   

               FAY, Judge:  Respondent determined deficiencies of $13,656              
          and $7,131 in petitioner's 1994 and 1995 Federal income taxes,               
          respectively.  After concessions, the issue for decision is                  
          whether petitioner must include payments from her former husband             








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