Melissa S. Spranger - Page 1

                                 T.C. Memo. 1999-93                                   

                               UNITED STATES TAX COURT                                

                         MELISSA S. SPRANGER, Petitioner v.                           
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 8485-97.             Filed March 25, 1999.                  

               Melissa S. Spranger, pro se.                                           
               Eric R. Skinner, for respondent.                                       

                       MEMORANDUM FINDINGS OF FACT AND OPINION                        
               CARLUZZO, Special Trial Judge:  This case was heard pursuant           
          to the provisions of section 7443A(b)(3) of the Internal Revenue            
          Code of 1986, as amended and in effect at the time the petition             
          was filed, and Rules 180, 181, and 182 of the Tax Court Rules of            
          Practice and Procedure.  Unless otherwise indicated, subsequent             
          section references are to the Internal Revenue Code in effect for           

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