Joellen Miller Murata - Page 1

                                       T.C. Memo. 1996-321                                             


                                     UNITED STATES TAX COURT                                           


                             JOELLEN MILLER MURATA, Petitioner v.                                      
                        COMMISSIONER OF INTERNAL REVENUE, Respondent                                   

                  Docket No. 2166-95.                     Filed July 15, 1996.                         

                  JoEllen Miller Murata, pro se.                                                       

                  Michele Or and Louise Pais, for respondent.                                          

                                        MEMORANDUM OPINION                                             

                  NAMEROFF, Special Trial Judge:  This case was heard pursuant                         
            to the provisions of section 7443A(b)(3) and Rules 180, 181, and                           
            182.1  Respondent determined a deficiency in petitioner's 1991                             
            Federal income tax in the amount of $1,628.                                                

            1  Unless otherwise indicated, all section references are to                               
            the Internal Revenue Code in effect for the year at issue.  All                            
            Rule references are to the Tax Court Rules of Practice and                                 
            Procedure.                                                                                 




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