Isabelle Bichindaritz - Page 1

                                 T.C. Memo. 2005-298                                  


                               UNITED STATES TAX COURT                                


                        ISABELLE BICHINDARITZ, Petitioner v.                          
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 16098-03.             Filed December 29, 2005.              


               Scott A. Schumacher, for petitioner.                                   
               Catherine L. Campbell, for respondent.                                 


                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               COLVIN, Judge:  Respondent determined a deficiency in                  
          petitioner’s Federal income tax of $1,776 for 2001.                         











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