Ted Cowan - Page 1

                                 T.C. Memo. 1996-161                                  

                               UNITED STATES TAX COURT                                

                              TED COWAN, Petitioner v.                                
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 23292-94.                   Filed March 28, 1996.           

               Ted Cowan, pro se.                                                     
               Julie L. Payne, for respondent.                                        

                                 MEMORANDUM OPINION                                   

               DINAN, 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 petitioner's 1989              

          1         Unless otherwise indicated, all section references are            
          to the Internal Revenue Code in effect for the taxable year in              

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