Miguel A. Bauta - Page 1
















                                 T.C. Memo. 1999-317                                  


                               UNITED STATES TAX COURT                                


                           MIGUEL A. BAUTA, Petitioner v.                             
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 17186-98.          Filed September 24, 1999.                
                                                                                     

               Miguel A. Bauta, pro se.                                               
               Nancy L. Spitz, for respondent.                                        

                                 MEMORANDUM OPINION                                   
               GOLDBERG, Special Trial Judge:  Respondent determined                  
          deficiencies in petitioner's Federal income taxes in the amounts            
          of $78 and $90 for the taxable years 1996 and 1997, respectively.           
          Unless otherwise indicated, section references are to the                   
          Internal Revenue Code in effect for the years in issue.                     








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