Ida Mae Whittaker - Page 1

                                 T.C. Memo. 2001-224                                  

                               UNITED STATES TAX COURT                                

                          IDA MAE WHITTAKER, Petitioner v.                            
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 11433-00.                  Filed August 15, 2001.           

               Ida Mae Whittaker, pro se.                                             
               Sandra Veliz, for respondent.                                          

                                 MEMORANDUM OPINION                                   

               WOLFE, Special Trial Judge:  Respondent determined a                   
          deficiency of $1,241 in petitioner’s Federal income tax for 1998.           
          The issue for decision is whether petitioner must include in her            
          gross income annuity payments received from her deceased                    

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