St. Elmo H. Nauman, Jr. - Page 1

                                 T.C. Memo. 1998-217                                  

                               UNITED STATES TAX COURT                                

                       ST. ELMO H. NAUMAN, JR., Petitioner v.                         
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 10661-96.                    Filed June 22, 1998.           

               St. Elmo H. Nauman, Jr., pro se.                                       

               Michael H. Salama, for respondent.                                     

                       MEMORANDUM FINDINGS OF FACT AND 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               

          1  Unless otherwise indicated, 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                  

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