William M. Hezel - Page 1

                                 T.C. Memo. 1997-35                                   

                               UNITED STATES TAX COURT                                

          WILLIAM M. HEZEL, Petitioner v. COMMISSIONER                                
          OF INTERNAL REVENUE, Respondent                                             

          Docket Nos. 20862-96, 20863-96.   Filed January 21, 1997.                   

               William M. Hezel, pro se.                                              
               Peter Reilly and Lloyd E. Mueller, for respondent.                     

                                 MEMORANDUM OPINION                                   

               DAWSON, Judge:  These cases were assigned to Special Trial             
          Judge Robert N. Armen, Jr., pursuant to the provisions of section           
          7443A(b)(4) and Rules 180, 181, and 183.1  The Court agrees with            

          1 Unless otherwise indicated, all section references are to                 
          the Internal Revenue Code in effect for the taxable years in                
          issue, and Rule references are to the Tax Court Rules of Practice           

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