Estelle Kersh - Page 2

                             T.C. Summary Opinion 2002-6                              

                               UNITED STATES TAX COURT                                

                            ESTELLE KERSH, Petitioner v.                              
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 8087-00S.           Filed January 30, 2002.                 

               Estelle Kersh, pro se.                                                 
               Paul K. Voelker, for respondent.                                       

               COHEN, Judge:  This case was heard pursuant to the                     
          provisions of section 7463 in effect when the petition was filed.           
          The decision to be entered is not reviewable by any other court,            
          and this opinion should not be cited as authority.                          
               Respondent determined deficiencies of $645 and $4,771 in               
          petitioner’s Federal income tax for 1995 and 1996, respectively,            
          and an addition to tax of $40.75 under section 6651(a)(1) for               

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