Marilyn J. Baker - Page 1
















                                 T.C. Memo. 2000-164                                  


                               UNITED STATES TAX COURT                                


                           MARILYN J. BAKER, Petitioner v.                            
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 3820-99.                      Filed May 22, 2000.           


               G. David Johnston, for petitioner.                                     
               Robert W. West, for respondent.                                        


                                 MEMORANDUM OPINION                                   
               PAJAK, Special Trial Judge:  Respondent determined                     
          deficiencies in petitioner's Federal income tax and additions to            
          tax in the following amounts:                                               
                    Deficiency     Sec. 6651(a)(1)     Sec. 6654                      
          1994      $1,189         $297                $61                            
          1995      2,749          663                 143                            
          1996      4,785          -                   201                            







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