Benjamin H. Smith - Page 1

                                 T.C. Memo. 1998-33                                   

                               UNITED STATES TAX COURT                                

                          BENJAMIN H. SMITH, Petitioner v.                            
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 14945-96.                 Filed January 27, 1998.           

               Benjamin H. Smith, pro se.                                             
               Ron J. Mizrachi, for respondent.                                       

                                 MEMORANDUM OPINION                                   
               PAJAK, Special Trial Judge:  This case was heard pursuant to           
          section 7443A(b)(3) of the Code and Rules 180, 181, and 182.  All           
          section references are to the Internal Revenue Code in effect for           
          the years in issue.  All Rule references are to the Tax Court               
          Rules of Practice and Procedure.                                            
               Respondent determined deficiencies in and accuracy-related             
          penalties on petitioner's Federal income taxes as follows:                  

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