Diane Gussie - Page 1
















                                 T.C. Memo. 2001-302                                  


                               UNITED STATES TAX COURT                                


                             DIANE GUSSIE, Petitioner v.                              
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 15689-96.          Filed November 15, 2001.                 

               Diane Gussie, pro se.                                                  
               Taylor Cortright, for respondent.                                      


                                 MEMORANDUM OPINION                                   

               GALE, Judge:  Respondent determined deficiencies in                    
          petitioner’s Federal income tax and additions to tax as follows:            
                                            Additions to Tax                         
               Year    Deficiency    Sec. 6651(a)(1) Sec. 6651(a)(2)                  
               1988      $48,547        $9,986         $11,096                        
               1989       20,574        1,069          1,188                          
               1992       16,281        3,025               2,286                     
               1993       16,458        3,647               1,783                     
               1994          208        100                 10                        





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