Michael G. Correale - Page 1

                                        T.C. Memo. 1997-228                                              

                                      UNITED STATES TAX COURT                                            

                               MICHAEL G. CORREALE, Petitioner v.                                        
                         COMMISSIONER OF INTERNAL REVENUE, Respondent                                    

                  Docket No. 26760-95.                     Filed May 13, 1997.                           

                  Michael G. Correale, pro se.                                                           
                  Janet J. Johnson, 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.  Unless otherwise indicated, all section references are to                              
            the Internal Revenue Code in effect for 1994.  All Rule                                      
            references are to the Tax Court Rules of Practice and Procedure.                             

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