Chander and Ashima K. Kant - Page 1

                                       T.C. Memo. 1997-217                                            

                                     UNITED STATES TAX COURT                                          

                         CHANDER AND ASHIMA K. KANT, Petitioners v.                                   
                        COMMISSIONER OF INTERNAL REVENUE, Respondent                                  

                  Docket No. 11188-95.              Filed May 8, 1997.                                

                  Chander Kant, pro se.                                                               
                  Craig Connell, for respondent.                                                      

                           MEMORANDUM FINDINGS OF FACT AND 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                                
            as amended, unless otherwise indicated.  All Rule references are                          
            to the Tax Court Rules of Practice and Procedure.                                         

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