Craig A. Bratcher - Page 1

                                 T.C. Memo. 1996-252                                  


                               UNITED STATES TAX COURT                                


                          CRAIG A. BRATCHER, Petitioner v.                            
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 20553-95.                     Filed May 30, 1996.           


               Craig A. Bratcher, pro se.                                             
               Jordan S. Musen, Stewart Todd Hittinger, and Diane L. Worland,         
          for respondent.                                                             
                                 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 Unless otherwise indicated, all section references are to                 
          the Internal Revenue Code in effect for the taxable years in                
          issue, and all Rule references are to the Tax Court Rules of                
          Practice and Procedure.                                                     




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