Alex Malesa - Page 1

                                 T.C. Memo. 1996-396                                  

                               UNITED STATES TAX COURT                                

                             ALEX MALESA, Petitioner v.                               
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 12543-93.                  Filed August 26, 1996.           

               Alex Malesa, pro se.                                                   
               J. Anthony Hoefer, for respondent.                                     

                                 MEMORANDUM OPINION                                   
               DAWSON, Judge:  This case was assigned to Special Trial                
          Judge John F. Dean pursuant to section 7443A(b)(4) and Rules 180,           
          181, and 183.1  The Court agrees with and adopts the opinion of             
          the Special Trial Judge which is set forth below.                           

          1Unless otherwise indicated, 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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