Letantia Bussell - Page 1

                                 T.C. Memo. 2005-77                                   


                               UNITED STATES TAX COURT                                


                           LETANTIA BUSSELL, Petitioner v.                            
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 15462-02.              Filed April 7, 2005.                 

               Letantia Bussell, pro se.1                                             
               Ron S. Chun, for respondent.                                           


                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               LARO, Judge:  Petitioner petitioned the Court to redetermine           
          a $464,930 deficiency in her 1996 Federal income tax and a                  



               1 Petitioner filed her petition pro se on Sept. 30, 2002,              
          and represented herself at trial.  Robert L. Kaufman entered the            
          case on Oct. 29, 2002, but withdrew on July 25, 2003.  Jonathan             
          A. Brod entered the case on July 16, 2003, but withdrew on Oct.             
          30, 2003.                                                                   




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