Alex Morgan Foster - Page 1

                                 T.C. Memo. 1996-26                                   


                               UNITED STATES TAX COURT                                


                          ALEX MORGAN FOSTER, Petitioner v.                           
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 489-94.                 Filed January 24, 1996.             


               Alex Morgan Foster, pro se.                                            
               Lloyd T. Silberzweig and Debra K. Moe, for respondent.                 


                                 MEMORANDUM OPINION                                   

               DEAN, Special Trial Judge:  This case was assigned pursuant            
          to the provisions of section 7443A(b)(3) and Rules 180, 181, and            
          182.1                                                                       



               1Unless otherwise indicated, 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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