Mehran Etesam - Page 1

                                 T.C. Memo. 1998-73                                   

                               UNITED STATES TAX COURT                                
                            MEHRAN ETESAM, Petitioner v.                              
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 27439-96.                Filed February 23, 1998.           

               Mehran Etesam, pro se.                                                 
               Gwendolyn C. Walker, for respondent.                                   

                                 MEMORANDUM OPINION                                   
               POWELL, Special Trial Judge: This case was heard pursuant to           
          section 7443A(b)(3) and Rules 180, 181, and 182.1                           
               Respondent determined a deficiency and an addition to tax              
          under section 6651(a) in petitioner's 1993 Federal income tax in            
          the respective amounts of $425 and $396.05.  At the time the                
          petition was filed, petitioner resided in Swainsboro, Georgia.              

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

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