William David and Judith A. Jamieson - Page 1

                                       T.C. Memo. 1995-550                                             

                                     UNITED STATES TAX COURT                                           

                   WILLIAM DAVID AND JUDITH A. JAMIESON, Petitioners v.                                
                        COMMISSIONER OF INTERNAL REVENUE, Respondent                                   

                  Docket No. 1834-94.                Filed November 20, 1995.                          

                  William David Jamieson, pro se.                                                      
                  Louise R. Forbes, for respondent.                                                    

                                        MEMORANDUM OPINION                                             

                  COUVILLION, Special Trial Judge:  This case was heard                                
            pursuant to section 7443A(b)(3)1 and Rules 180, 181, and 182.                              

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

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