Evelynn S. Stilz - Page 1

















                                 T.C. Memo. 1999-245                                  


                               UNITED STATES TAX COURT                                


                           EVELYNN S. STILZ, Petitioner v.                            
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 16778-98.                    Filed July 28, 1999.           


               Evelynn S. Stilz, pro se.                                              
               Linsey D. Stellwagen, for respondent.                                  


                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               RUWE, Judge:  Respondent determined the following                      
          deficiencies in petitioner's Federal income taxes:                          
               1991       1992      1993      1994      1995      1996                
               $19,477   $4,106    $3,746    $3,836    $3,814    $3,761               








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