Gregg H. Risner - Page 1

                                 T.C. Memo. 1996-82                                   

                               UNITED STATES TAX COURT                                

                           GREGG H. RISNER, Petitioner v.                             
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 18494-95.            Filed February 26, 1996.               

               Gregg S. Risner, pro se.                                               
               Blaise G. Dusenberry and James E. Archie, for respondent.              

                                 MEMORANDUM OPINION                                   

               PANUTHOS, Chief Special Trial Judge:  This matter is before            
          the Court on petitioner's Motion to Shift Burden of Proof to                
          Respondent.1  As explained in greater detail below, we shall deny           
          petitioner's motion.                                                        

               1  All section references are to the Internal Revenue Code             
          in effect for the tax years at issue.  All Rule references are to           
          the Tax Court Rules of Practice and Procedure.                              

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