Astrida Terauds - Page 1

                                 T.C. Memo. 1997-64                                   



                               UNITED STATES TAX COURT                                


                           ASTRIDA TERAUDS, Petitioner v.                             
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 10433-95.          Filed February 4, 1997.                  

               Astrida Terauds, pro se.                                               
               Gary W. Bornholdt, for respondent.                                     


                                 MEMORANDUM OPINION                                   

               DAWSON, Judge:  This case was assigned to Special Trial                
          Judge D. Irvin Couvillion pursuant to section 7443A(b)(4)1 and              
          Rules 180, 181, and 183.  The Court agrees with and adopts the              
          opinion of the Special Trial Judge, which is set forth below.               


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




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