Robert H. Avellini - Page 1

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                                        T.C. Memo. 1995-489                                             


                                     UNITED STATES TAX COURT                                            


                               ROBERT H. AVELLINI, Petitioner v.                                        
                         COMMISSIONER OF INTERNAL REVENUE, Respondent                                   


                  Docket No. 19176-90.            Filed October 10, 1995.                               


                  Lois C. Blaesing and Chauncey W. Tuttle, Jr., for                                     
            petitioner.                                                                                 
                  Mary P. Hamilton, Paul Colleran, and William T. Hayes, for                            
            respondent.                                                                                 


                            MEMORANDUM FINDINGS OF FACT AND OPINION                                     
                  DAWSON, Judge:  This case was assigned to Special Trial                               
            Judge Norman H. Wolfe pursuant to the provisions of section