Rodger L. Smith - Page 1

                                 T.C. Memo. 1997-544                                  

                               UNITED STATES TAX COURT                                

                           RODGER L. SMITH, Petitioner v.                             
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 23824-95.            Filed December 9, 1997.                

               Rodger L. Smith, pro se.                                               
               Lawrence B. Austin, for respondent.                                    

                                 MEMORANDUM OPINION                                   
               DEAN, Special Trial Judge:  This case was heard pursuant to            
          section 7443A(b)(3) and Rules 180, 181, and 182.1                           
               Respondent determined a deficiency of $2,200 in petitioner's           
          Federal income tax for 1992.                                                

               1All section references are to the Internal Revenue Code in            
          effect for the year at issue, and all Rule references are to the            
          Tax Court Rules of Practice and Procedure.                                  

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