Phillip Moreno - Page 1

                                 T.C. Memo. 1997-218                                  

                               UNITED STATES TAX COURT                                

                            PHILLIP MORENO, Petitioner v.                             
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No.  11149-96.                     Filed May 8, 1997.           

               Phillip Moreno, pro se.                                                
               Christine V. Olsen, for respondent.                                    

                                 MEMORANDUM OPINION                                   

               LARO, Judge:  The case is before the Court fully stipulated            
          under Rule 122.  Phillip Moreno petitioned the Court to                     
          redetermine respondent's determination of a $24,160 deficiency in           
          his 1992 Federal income tax.  We must decide whether petitioner's           
          1992 gross income includes the gain that he realized in 1992 from           

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