Douglas V. and Magdalene Merante - Page 1

                                       T.C. Memo. 1995-522                                            


                                     UNITED STATES TAX COURT                                          


                      DOUGLAS V. AND MAGDALENE MERANTE, Petitioners v.                                
                        COMMISSIONER OF INTERNAL REVENUE, Respondent                                  

                  Docket No. 17218-93.              Filed November 1, 1995.                           

                  Douglas V. Merante, pro se.                                                         

                  Allison Rodgers, for respondent.                                                    

                                        MEMORANDUM OPINION                                            

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



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




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