The U.S. Tax Court has ruled that a self-uroclaimed "kept woman" must pay federal income taxes on cash she received from her paramour.

The Tax Court upheld an Internal Revenue Service claim that she owed an additional $8,994 in taxes and negligence penalties for 1969-72.

IRS and the woman, Lyna Kathryn Jones of Atlanta, agreed that she made cash deposits in her accounts at the National Bank of Georgia and at a savings and loan in excess of her reported ernings, but she said the excess was non-taxable gifts, primarily from a married man whom the Tax Court discreetly identified only as "James."

The Tax Court related that James, who had a son and grandson living approximately 120 miles from Atlanta, met the woman in a restaurant in the latter part of 1969 or early 1970, had sexual relations with her, and gave her cash.

"Thereafter, whenever, James came to Atlanta, he would call petitioner (the woman) and peitioner would join him in his hotel room and have sexual relations with him," the Tax Court said. "On each occasion . . . he gave cash."

She testified that after she established her relationship with James, she was a "kept woman."

The Tax Court, in upholding the IRS tax claim, said:

"Certainly the funds which James gave to petitoner were not gifts . . . Petitioner herself testified that James was getting his money's worth.' . . . James did not give money to petitioner from feelings of deached and disinterested generosity . . . out of affection, respect, admiration, charity or like impulse' as required (under previous court rulings)".