Benjamin V. Gomez - Page 1

                                 T.C. Memo. 1996-561                                  


                               UNITED STATES TAX COURT                                


                          BENJAMIN V. GOMEZ, Petitioner v.                            
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 23470-95.            Filed December 30, 1996.               


               Bradford E. Henschel, for petitioner.                                  

               Guy Glaser, for respondent.                                            


                                 MEMORANDUM OPINION                                   


               DAWSON, Judge:  This case was assigned to Special Trial                
          Judge Larry L. Nameroff pursuant to section 7443A(b)and Rules               









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