Richard Walter Drake - Page 1

                                 T.C. Memo. 1997-487                                  

                               UNITED STATES TAX COURT                                

                         RICHARD WALTER DRAKE, Petitioner v.                          
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 6119-96.              Filed October 28, 1997.               

               Richard Walter Drake, pro se.                                          
               Robert W. Mopsick and William F. Halley, for respondent.               

                                 MEMORANDUM OPINION                                   
               GOLDBERG, Special Trial Judge:  This case was heard pursuant           
          to section 7443A(b)(3) and Rules 180, 181, and 182.1  Respondent            

          1    Unless otherwise indicated, 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              
               Petitioner originally elected to have his case heard as a              
          small tax case.  See sec. 7463.  Thereafter, pursuant to                    
          petitioner's motion, the "S" designation was removed.                       

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