Terry and Kathryn A. Roditski Dilozir - Page 1

                                 T.C. Memo. 1997-268                                  

                               UNITED STATES TAX COURT                                

                TERRY AND KATHRYN A. RODITSKI DILOZIR, Petitioners v.                 
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 3632-96.                     Filed June 12, 1997.           

               Terry Dilozir, pro se.                                                 
               Michael P. Breton, for respondent.                                     

                                 MEMORANDUM OPINION                                   

               PANUTHOS, Chief 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                       

               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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