Mary K. Moylan - Page 1
















                                 T.C. Memo. 1999-338                                  


                               UNITED STATES TAX COURT                                

                            MARY K. MOYLAN, Petitioner v.                             
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 12613-97.            Filed October 8, 1999.                 

               Mary K. Moylan, pro se.                                                
               Robin W. Denick, for respondent.                                       

                                 MEMORANDUM OPINION                                   
               POWELL, Special Trial Judge: Respondent determined a                   
          deficiency in petitioner's 1994 Federal income tax in the amount            
          of $8,984.  Unless otherwise indicated, section references are to           
          the Internal Revenue Code in effect for the year in issue, and              
          Rule references are to the Tax Court Rules of Practice and                  
          Procedure.                                                                  










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