Marvin Ziporyn - Page 1

                                 T.C. Memo. 1997-151                                  


                               UNITED STATES TAX COURT                                


                            MARVIN ZIPORYN, Petitioner v.                             
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 12515-95.                   Filed March 24, 1997.           


               Marvin Ziporyn, pro se.                                                
               Edith E. Siler, for respondent.                                        


                                 MEMORANDUM OPINION                                   

               GOLDBERG, Special Trial Judge:  The case was heard pursuant            
          to section 7443A(b)(3) of the Code and Rules 180, 181, and 182.1            
          Respondent determined a deficiency in petitioner's Federal income           

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




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