James M. Abraham - Page 1

                                        T.C. Memo. 1998-326                                              

                                      UNITED STATES TAX COURT                                            

                                 JAMES M. ABRAHAM, Petitioner v.                                         
                         COMMISSIONER OF INTERNAL REVENUE, Respondent                                    

                  Docket No. 14716-97.          Filed September 17, 1998.                                

                  James M. Abraham, pro se.                                                              
                  Valerie N. Larson, for respondent.                                                     

                                         MEMORANDUM OPINION                                              
                  WOLFE, Special Trial Judge:  This case was heard pursuant to                           
            the provisions of section 7443A(b)(3) and Rules 180, 181, and                                
            182.  All section references are to the Internal Revenue Code in                             
            effect for the tax year in issue, unless otherwise indicated.                                

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