Rolf Kirsch - Page 1

                                 T.C. Memo. 1995-451                                  

                               UNITED STATES TAX COURT                                

                             ROLF KIRSCH, Petitioner v.                               
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 13887-93.          Filed September 25, 1995.                

               Rolf Kirsch, pro se.                                                   
               Daniel J. Parent, for respondent.                                      
                                 MEMORANDUM OPINION                                   
               POWELL, Special Trial Judge:  This case was heard pursuant             
          to the provisions of section 7443A(b)(3) and Rules 180, 181, and            
               Respondent determined a deficiency in petitioner's Federal             
          income tax for the taxable year 1989 in the amount of $7,466 and            

          1    All section references are to the Internal Revenue Code in             
          effect for the year in issue, and all Rule references are to the            
          Tax Court Rules of Practice and Procedure.                                  

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