Jose Hernandez - Page 1

                                  T.C. Memo. 1998-1                                   

                               UNITED STATES TAX COURT                                

                            JOSE HERNANDEZ, Petitioner v.                             
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 6618-96.                   Filed January 5, 1998.           

               Jose Hernandez, pro se.                                                

               Willis B. Douglas, for respondent.                                     

                                 MEMORANDUM OPINION                                   

               NAMEROFF, Special Trial Judge:  This case was heard pursuant           
          to the provisions of section 7443A(b)(3)1 and Rules 180, 181, and           
          182.  Respondent determined a deficiency in petitioner’s 1993               
          Federal income tax in the amount of $4,738.                                 

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

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