Ronald L. and Deborah L. Miller - Page 1

                                 T.C. Memo. 1996-402                                  

                               UNITED STATES TAX COURT                                

                   RONALD L. AND DEBORAH L. MILLER, Petitioners v.                    
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 7132-94.                   Filed August 27, 1996.           

               Ronald L. Miller, pro se.                                              
               Alvin A. Ohm, for respondent.                                          

                                 MEMORANDUM OPINION                                   
               GOLDBERG, Special Trial Judge:  This case was heard pursuant           
          to section 7443A(b)(3) and Rules 180, 181, and 182.1  Respondent            
          determined a deficiency in petitioners' 1990 Federal income tax             
          in the amount of $2,786.  The issue is whether petitioners are              

          1    Unless otherwise indicated, all section references are to              
          the Internal Revenue Code in effect for 1990, and all Rule                  
          references are to the Tax Court Rules of Practice and Procedure.            

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