Ruby Jean Stevens - Page 1

















                                 T.C. Memo. 1999-259                                  


                               UNITED STATES TAX COURT                                


                          RUBY JEAN STEVENS, Petitioner v.                            
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 18012-97.                   Filed August 4, 1999.           


               Kevin "D" Watley, for petitioner.                                      
               William F. Castor, for respondent.                                     


                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               MARVEL, Judge:  Respondent determined the following                    
          deficiencies and accuracy-related penalties with respect to                 
          petitioner's Federal income taxes:                                          









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