Victor M. Vazquez, Jr. - Page 1

                                 T.C. Memo. 1997-78                                   

                               UNITED STATES TAX COURT                                
                        VICTOR M. VAZQUEZ, JR., Petitioner v.                         
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 22455-95.                Filed February 13, 1997.           

               Victor M. Vazquez, Jr., pro se.                                        
               Michael W. Lloyd and Christopher L. Neal, for respondent.              

                                 MEMORANDUM OPINION                                   
               POWELL, Special Trial Judge:  This case was assigned                   
          pursuant to the provisions of section 7443A(b)(3) and Rules 180,            
          181, and 182.1                                                              
               Respondent determined a deficiency in petitioner's Federal             
          income tax for the taxable year 1992 in the amount of $818.  At             

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

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