Paula M. Kelly - Page 1

                                 T.C. Memo. 1999-140                                  

                               UNITED STATES TAX COURT                                

                            PAULA M. KELLY, Petitioner v.                             
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 8983-97.            Filed April 29, 1999.                   

               Raymond B. Oothout, for petitioner.                                    
               Louise R. Forbes, for respondent.                                      

                       MEMORANDUM FINDINGS OF FACT AND OPINION                        
          GOLDBERG, Special Trial Judge:  This case was heard pursuant                
          to the provisions of section 7443A(b)(3) and Rules 180, 181, and            
          182.  Unless otherwise indicated, all section references are to             
          the Internal Revenue Code in effect for the year in issue, and              
          all Rule references are to the Tax Court Rules of Practice and              

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