Carol J. Jarboe - Page 1

















                                 T.C. Memo. 1999-286                                  


                               UNITED STATES TAX COURT                                


                           CAROL J. JARBOE, Petitioner v.                             
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 12294-98.             Filed August 27, 1999.                


               Carol J. Jarboe, pro se.                                               
               Edward J. Laubach, Jr., for respondent.                                


                                 MEMORANDUM OPINION                                   

               FOLEY, Judge:  By notice dated April 21, 1998, respondent              
          determined the following deficiencies in, and additions to, Carol           
          J. Jarboe's Federal income taxes:                                           









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