John H. and Mary E. Douglas - Page 1

                                 T.C. Memo. 1998-165                                  


                               UNITED STATES TAX COURT                                


                      JOHN H. & MARY E. DOUGLAS, Petitioners v.                       
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 21113-96.                      Filed May 6, 1998.           



               John H. Douglas, pro se.                                               
               Gregory S. Matson, for respondent.                                     

                                 MEMORANDUM OPINION                                   

               PANUTHOS, Chief Special Trial Judge:  This case was heard              
          pursuant to the provisions of section 7443A(b)(3) and Rules 180,            
          181, and 182.1  Respondent determined deficiencies in                       

               1   All section references are to the Internal Revenue Code            
          in effect for the years in issue, unless otherwise indicated.               
          All Rule references are to the Tax Court Rules of Practice and              
                                                             (continued...)           




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