Brett W. Barnes - Page 1

                                 T.C. Memo. 1997-516                                  


                               UNITED STATES TAX COURT                                


                           BRETT W. BARNES, Petitioner v.                             
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 23024-95.                Filed November 17, 1997.           


               Brett W. Barnes, pro se.                                               
               Ladd C. Brown, for respondent.                                         


                                 MEMORANDUM OPINION                                   

               DINAN, Special Trial Judge:   This case was heard pursuant             
          to the provisions of section 7443A(b)(3) and Rules 180, 181, and            
          182.1                                                                       

          1         Unless otherwise indicated, all section references are            
          to the Internal Revenue Code in effect for the taxable year in              




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