Henry Allen Waters - Page 1

                                 T.C. Memo. 1995-535                                  

                               UNITED STATES TAX COURT                                

                          HENRY ALLEN WATERS, Petitioner v.                           
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 8798-93.       Filed November 13, 1995.                     

               Henry Allen Waters, pro se.                                            
               Lori M. Mersereau, for respondent.                                     

                       MEMORANDUM FINDINGS OF FACT AND OPINION                        
               GERBER, Judge:  Respondent, by notice of deficiency,                   
          determined that petitioner is liable for a deficiency in his 1989           
          Federal income tax and an addition to tax in the amounts of                 
          $38,405 and $7,681, respectively.  The issues for decision are:             
          (1) Whether the gain realized by petitioner from the sale of his            
          principal residence qualifies for nonrecognition treatment under            

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