Sandra L. McBrayer - Page 1

          T.C. Memo. 1999-360                                                         

                               UNITED STATES TAX COURT                                

                          SANDRA L. McBRAYER, Petitioner v.                           
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 1580-98.                Filed October 28, 1999.             

               Robert J. Gumser, for petitioner.                                      
               Thomas A. Dombrowski, for respondent.                                  

                                 MEMORANDUM OPINION                                   

               GOLDBERG, Special Trial Judge:  Respondent determined a                
          deficiency in petitioner's 1994 Federal income tax in the amount            
          of $3,240.  Unless otherwise indicated, section references are to           
          the Internal Revenue Code in effect for the year in issue.                  

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