Donald S. Hazelton - Page 1

                                 T.C. Memo. 1997-66                                   


                               UNITED STATES TAX COURT                                


                          DONALD S. HAZELTON, Petitioner v.                           
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


          Docket No. 24786-95.                 Filed February 4, 1997.                


          James E. Merritt, for petitioner.                                           
          Laurel M. Robinson, for respondent.                                         



                                 MEMORANDUM OPINION                                   


          DAWSON, Judge:  This case was assigned to Special Trial                     
          Judge D. Irvin Couvillion pursuant to section 7443A(b)(4)and                









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