Rahim A. and Lisa R. Munshi - Page 1

                                       T.C. Memo. 1995-578                                            

                                     UNITED STATES TAX COURT                                          

                         RAHIM A. AND LISA R. MUNSHI, Petitioners v.                                  
                        COMMISSIONER OF INTERNAL REVENUE, Respondent                                  

                  Docket No. 9423-94.             Filed December 5, 1995.                             

                  Rahim A. Munshi, pro se.                                                            

                  Maria Murphy, for respondent.                                                       

                                        MEMORANDUM OPINION                                            

                  NAMEROFF, 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 petitioners' 1991                             
           Federal income tax in the amount of $791.                                                  

           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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