Pepi Schafler, f.k.a. Pepi Summer - Page 1

                                 T.C. Memo. 1998-86                                   


                               UNITED STATES TAX COURT                                


                   PEPI SCHAFLER, F.K.A PEPI SUMMER, Petitioner v.                    
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 24158-96.              Filed February 26, 1998.             


               Pepi Schafler, pro se.                                                 
               Roger Bracken, 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                  
          in effect during the year in issue, unless otherwise indicated.             
          All Rule references are to the Tax Court Rules of Practice and              
          Procedure.                                                                  



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