Merrell and Francine Vannier - Page 1

                                 T.C. Memo. 1997-370                                  

                               UNITED STATES TAX COURT                                

                    MERRELL AND FRANCINE VANNIER, Petitioners v.                      
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 18536-95.                  Filed August 13, 1997.           

               Merrell Vannier, pro se.                                               

               Gregory J. Powers, for respondent.                                     

                                 MEMORANDUM OPINION                                   

               NAMEROFF, Special Trial Judge:  This case was heard pursuant           
          to the provisions of section 7443A(b)(3)1 and Rules 180, 181, and           
          182.  Respondent determined a deficiency in petitioners’ 1991               

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

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