Judith D. Lawton - Page 1

                                 T.C. Memo. 1999-243                                  

                               UNITED STATES TAX COURT                                

                           JUDITH D. LAWTON, Petitioner v.                            
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 18035-97.                    Filed July 27, 1999.           

               Thomas G. Lemons, for petitioner.                                      
               John M. Zoscak, Jr., for respondent.                                   

                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               DEAN, Special Trial Judge:  This case was heard pursuant to            
          the provisions of section 7443A(b) of the Code and Rules 180,               
          181, and 182.  Unless otherwise indicated, all section references           
          are to the Internal Revenue Code in effect for the taxable years            
          in issue.  All Rule references are to the Tax Court Rules of                
          Practice and Procedure.                                                     

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