Emil Fankhauser - Page 1

                                 T.C. Memo. 1998-328                                  

                               UNITED STATES TAX COURT                                

                           EMIL FANKHAUSER, Petitioner v.                             
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 11192-95.               Filed September 21, 1998.           

               Kenneth J. Freeman, for petitioner.                                    
               Carol A. Szczepanik, for respondent.                                   

                       MEMORANDUM FINDINGS OF FACT AND 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, section references are to the             
          Internal Revenue Code in effect for the year 1993.  Rule                    
          references are to the Tax Court Rules of Practice and Procedure.            

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