Harold Wapnick - Page 1

                                 T.C. Memo. 1997-133                                  

                               UNITED STATES TAX COURT                                

                            HAROLD WAPNICK, Petitioner v.                             
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 269-94.                Filed March 13, 1997.                

               Harold Wapnick, pro se.                                                
               Monica E. Koch, for respondent.                                        

                                 MEMORANDUM OPINION                                   
               GALE, Judge:  This matter is presently before the Court on             
          respondent's motion for partial summary judgment, in which                  
          respondent argues that the conviction of Harold Wapnick                     
          (petitioner) under section 72011 collaterally estops him from               
          disputing that there is an underpayment of income tax, and that             

               1 Section references are to the Internal Revenue Code.  Rule           
          references are to the Tax Court Rules of Practice and Procedure.            

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