Michael K. Jones - Page 1

                                       T.C. Memo. 1995-472                                             

                                     UNITED STATES TAX COURT                                           

                                MICHAEL K. JONES, Petitioner v.                                        
                        COMMISSIONER OF INTERNAL REVENUE, Respondent                                   

                  Docket No. 9295-94.          Filed October 3, 1995.                                  

                  Patrick J. O'Brien, for petitioner.                                                  
                  Aretha Jones, for respondent.                                                        

                                        MEMORANDUM OPINION                                             
                  DAWSON, Judge:  This case was assigned to Special Trial                              
            Judge Carleton D. Powell pursuant to the provisions of section                             
            7443A(b)(4) and Rules 180, 181, and 183.1  The Court agrees with                           

            1   Unless otherwise indicated, section references are to                                  
            the Internal Revenue Code in effect for the year in issue.  Rule                           

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