Renee B. Simpson - Page 1

















                                 T.C. Memo. 1999-251                                  


                               UNITED STATES TAX COURT                                


                           RENEE B. SIMPSON, Petitioner v.                            
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 16789-97.                    Filed July 29, 1999.           


               Frederich Earl Liechti, for petitioner.                                
               John M. Zoscak, Jr., for respondent.                                   


                                 MEMORANDUM OPINION                                   

               DEAN, Special Trial Judge:  This case was heard pursuant to            
          section 7443A(b)(3) and Rules 180, 181, and 182.1                           



               1Unless otherwise indicated, section references are to the             
          Internal Revenue Code in effect for the years at issue.  All Rule           
          references are to the Tax Court Rules of Practice and Procedure.            




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