Victoria and Denis M. Lyszkowski - Page 1

                                 T.C. Memo. 1995-602                                  

                               UNITED STATES TAX COURT                                

                  VICTORIA AND DENIS M. LYSZKOWSKI, Petitioners v.                    
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 15038-94.             Filed December 21, 1995.              

               Denis M. Lyszkowski, pro se.                                           
               Linda Ann Love, for respondent.                                        

                                 MEMORANDUM OPINION                                   

               PANUTHOS, Chief Special Trial Judge:  This case was heard              
          pursuant to the provisions of section 7443A(b)(3) and Rules 180,            
          181, and 182.1  Respondent determined a deficiency in the amount            
          of $377 in petitioners' Federal income tax for the tax year ended           

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

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