Katherine Strasburg - Page 1
















                                 T.C. Memo. 2000-94                                   


                               UNITED STATES TAX COURT                                


                         KATHERINE STRASBURG, Petitioner v.                           
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 1953-98.                    Filed March 20, 2000.           


               Harry J. Kaplan, for petitioner.                                       
               Marion T. Robus, for respondent.                                       


                       MEMORANDUM FINDINGS OF FACT AND OPINION                        
               PARR, Judge:  Respondent determined deficiencies in                    
          petitioner's Federal income taxes of $427,680 for 1993 and                  
          $114,840 for 1994 and accuracy-related penalties under                      











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