Timothy Harvey - Page 1

                                 T.C. Memo. 1997-337                                  


                               UNITED STATES TAX COURT                                


                            TIMOTHY HARVEY, Petitioner v.                             
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      



               Docket No. 5474-96.                     Filed July 24, 1997.           



               Timothy Harvey, pro se.                                                
               Amy Dyar Seals, for respondent.                                        


                                 MEMORANDUM OPINION                                   

               DAWSON, Judge:  This case was assigned to Chief Special                
          Trial Judge Peter J. Panuthos pursuant to the provisions of                 









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