Robert Charles Fohrmeister - Page 1

                                 T.C. Memo. 1997-159                                  


                               UNITED STATES TAX COURT                                


                      ROBERT CHARLES FOHRMEISTER, Petitioner v.                       
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 11748-95.                   Filed March 31, 1997.           


               Robert Charles Fohrmeister, pro se.                                    
               D. Lyndell Pickett, for respondent.                                    


                                 MEMORANDUM OPINION                                   


               PANUTHOS, Chief 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                       

          1  All section references are to the Internal Revenue Code                  
          as amended, unless otherwise indicated.  All Rule references are            
          to the Tax Court Rules of Practice and Procedure.                           




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