David Edward Neumeister - Page 1

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                                        T.C. Memo. 2000-41                                             


                                     UNITED STATES TAX COURT                                           


                            DAVID EDWARD NEUMEISTER, Petitioner v.                                     
                        COMMISSIONER OF INTERNAL REVENUE, Respondent                                   


                  Docket No. 11542-98.                 Filed February 8, 2000.                         


                  David Edward Neumeister, pro se.                                                     
                  Steven Knox, for respondent.                                                         


                           MEMORANDUM FINDINGS OF FACT AND OPINION                                     

                  ARMEN, Special Trial Judge:  Respondent determined a                                 
            deficiency in petitioner's Federal income tax for the taxable                              
            year 1996 in the amount of $574.  After concessions by                                     
            petitioner,1 the issue for decision is whether petitioner is                               


            1  Petitioner concedes that if he is entitled to a deduction                               
                                                                         (continued...)