Nemat Mostaan - Page 1

                                 T.C. Memo. 1997-155                                  

                               UNITED STATES TAX COURT                                

                            NEMAT MOSTAAN, Petitioner v.                              
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

          Docket No. 11644-95.                   Filed March 26, 1997.                

               Nemat Mostaan, pro se.                                                 
               Kimberly J. Peterson, for respondent.                                  

                                 MEMORANDUM OPINION                                   

               DAWSON, Judge:  This case was assigned to Special Trial                
          Judge Norman H. Wolfe pursuant to the provisions of section                 
          7443A(b)(4) and Rules 180, 181, and 183.  All section references            
          are to the Internal Revenue Code in effect for the tax years in             
          issue, unless otherwise indicated.  All Rule references are to              
          the Tax Court Rules of Practice and Procedure.  The Court agrees            

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