Dean G. Steele - Page 1

                                 T.C. Memo. 1997-307                                  

                               UNITED STATES TAX COURT                                

                            DEAN G. STEELE, Petitioner v.                             
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 14897-96.             Filed July 2, 1997.                   

               Dean G. Steele, pro se.                                                
               Blake Ferguson and Timothy Lohrstorfer, for respondent.                

                                 MEMORANDUM  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             
          in effect for the year at issue.  All Rule references are to the            

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