George W. and Margaret L. Gagnon - Page 1

                                 T.C. Memo. 1996-430                                  

                               UNITED STATES TAX COURT                                

                  GEORGE W. AND MARGARET L. GAGNON, Petitioners v.                    
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 8834-95.                Filed September 24, 1996.           

               George W. Gagnon, pro se.                                              
               Christal W. Hillstead, for respondent.                                 

                                 MEMORANDUM OPINION                                   
               POWELL, Special Trial Judge:  This case was heard pursuant             
          to the provisions of section 7443A(b)(3) and Rules 180, 181, and            
               By notice of deficiency dated March 16, 1995, respondent               
          determined deficiencies in petitioners' Federal income taxes for            
          the taxable years 1991, 1992, and 1993 in the respective amounts            

          1   Unless otherwise indicated, section references are to                   
          the Internal Revenue Code in effect for the years in issue.  Rule           
          references are to the Tax Court Rules of Practice and Procedure.            

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