Ronny H. and Charlotte A. Schmalzer - Page 1

                                 T.C. Memo. 1998-399                                  

                               UNITED STATES TAX COURT                                

                 RONNY H. AND CHARLOTTE A. SCHMALZER, Petitioners v.                  
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 21473-95.     Filed November 10, 1998.                      

               Ronny H. and Charlotte A. Schmalzer, pro se.                           

               Robert H. Schorman, 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 petitioners’ Federal            
          income tax for the taxable year 1992 in the amount of $3,060.               

          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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