Charles F. Urbauer - Page 1

                                 T.C. Memo. 1997-227                                  

                               UNITED STATES TAX COURT                                

                          CHARLES F. URBAUER, Petitioner v.                           
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 5323-95.                      Filed May 13, 1997.           

               Charles F. Urbauer, pro se.                                            
               Mark I. Siegel, for respondent.                                        

                                 MEMORANDUM OPINION                                   
               RAUM, Judge:  The Commissioner determined an $18,759                   
          deficiency in petitioner's 1990 income tax.  At issue is the                
          extent to which, if at all, petitioner is liable for tax upon               
          capital gain realized upon the sale of the principal family                 
          residence in accordance with a divorce decree.  The facts have              
          been stipulated.                                                            

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