Peter R. Little - Page 1

                                 T.C. Memo. 1995-491                                  

                               UNITED STATES TAX COURT                                

                           PETER R. LITTLE, Petitioner v.                             
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

          Docket No. 3822-95.                     Filed October 11, 1995.             

          Peter R. Little, pro se.                                                    
          Blaise Gately Dusenberry and Andrew R. Ceccherini, for                      

                                 MEMORANDUM OPINION                                   

               DAWSON, Judge:  This case was assigned to Special Trial                
          Judge Robert N. Armen, Jr., pursuant to the provisions of section           
          7443A(b)(4) and Rules 180, 181, and 183.1  The Court agrees with            

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

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