Dennis J. and Teresa Deneault - Page 1

                                 T.C. Memo. 1997-329                                  

                               UNITED STATES TAX COURT                                

               DENNIS J. AND TERESA DENEAULT, Petitioners v.                          
          COMMISSIONER OF INTERNAL REVENUE, Respondent                                

          Docket No. 14717-94.                    Filed July 21, 1997.                

          Dennis J. and Teresa Deneault, pro se.                                      
               Michael D. Zima, 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, and all Rule references are to             
          the Tax Court Rules of Practice and Procedure.                              

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