Gary A. Simko - Page 1

                                  T.C. Memo. 1997-9                                   

                               UNITED STATES TAX COURT                                

                            GARY A. SIMKO, Petitioner v.                              
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 5120-95.                   Filed January 6, 1997.           

               Gary A. Simko, pro se.                                                 
               Donald K. Rogers, 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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