James Leslie Clark Valarian - Page 1

                                 T.C. Memo. 1996-511                                  

                               UNITED STATES TAX COURT                                

                     JAMES LESLIE CLARK VALARIAN, Petitioner v.                       
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 10037-94.             Filed November 19, 1996.              

               James Leslie Clark Valarian, pro se.                                   
               James B. Ausenbaugh, for respondent.                                   

                                 MEMORANDUM OPINION                                   

               CARLUZZO, Special Trial Judge:  This case was heard pursuant           
          to the provisions of section 7443A(b)(3) and Rules 180, 181, and            
          182.1  Respondent determined a deficiency in petitioner's 1990              
          Federal income tax in the amount of $1,230.                                 

          1All 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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