B. Joe Rosa, Jr. An Accountancy Coproration - Page 1

                                 T.C. Memo. 1996-322                                  

                               UNITED STATES TAX COURT                                

               B. JOE ROSA, JR., AN ACCOUNTANCY CORPORATION, Petitioner               
                   v. COMMISSIONER OF INTERNAL REVENUE, Respondent                    

               Docket No. 22753-95.                    Filed July 16, 1996.           

               B. Joe Rosa, Jr., pro se.                                              
               Peter Reilly and Thomas M. Rohall, for respondent.                     

                                 MEMORANDUM OPINION                                   

               DAWSON, Judge:  This case was assigned to Chief Special                
          Trial Judge Peter J. Panuthos pursuant to the provisions of                 
          section 7443A(b)(4) and Rules 180, 181, and 183.1   The Court               

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

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