Steven R. Goins - Page 1

                                 T.C. Memo. 1997-521                                  

                               UNITED STATES TAX COURT                                

                           STEVEN R. GOINS, Petitioner v.                             
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 12212-95.               November 18, 1997.                  

               Steven R. Goins, pro se.                                               
               Edwina L. Charlemagne, for respondent.                                 

                       MEMORANDUM FINDINGS OF FACT AND OPINION                        
               DEAN, Special Trial Judge:  This case was heard pursuant to            
          the provisions of section 7443A(b) and Rules 180, 181, and 182.1            
               Respondent determined a deficiency in petitioner's Federal             
          income tax for the year 1989 in the amount of $1,849, an addition           
          to tax in the amount of $241 pursuant to section 6651(a)(1), and            
          an addition to tax of $58 pursuant to section 6654.                         

               1All section references are to the Internal Revenue Code in            
          effect for the taxable year in issue.  All Rule references are to           
          the Tax Court Rules of Practice and Procedure.                              

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