William Santangelo - Page 1

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                                 T.C. Memo. 1995-468                                  


                               UNITED STATES TAX COURT                                


                          WILLIAM SANTANGELO, Petitioner v.                           
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 8766-95.               Filed October 2, 1995.               


               William Santangelo, pro se.                                            
               Blaise Gately Dusenberry and Dean H. Wakayama, for respondent.         


                                 MEMORANDUM OPINION                                   

               ARMEN, Special Trial Judge:  This case was heard pursuant to           
          the provisions of section 7443A(b)(3) and Rules 180, 181, and               
          182.1                                                                       

          1 Unless otherwise indicated, all section references are to                 
          the Internal Revenue Code in effect for the taxable years in                
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