Mark J. Vorwald - Page 1

                                 T.C. Memo. 1997-15                                   


                               UNITED STATES TAX COURT                                


                           MARK J. VORWALD, Petitioner v.                             
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 26410-95.                  Filed January 8, 1997.           


               Mark J. Vorwald, pro se.                                               
               Fred E. Green, Jr., for respondent.                                    

                                 MEMORANDUM OPINION                                   

               CARLUZZO, Special Trial Judge:  This case was heard pursuant           
          to the provisions of section 7443A(b)(3) and Rules 180, 181, and            
          182.  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                  
          Procedure.                                                                  





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