Kerry L. Brignac - Page 1

                                 T.C. Memo. 1999-387                                  

                               UNITED STATES TAX COURT                                

                           KERRY L. BRIGNAC, Petitioner v.                            
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 10780-98.                Filed November 29, 1999.           

               Kerry L. Brignac, pro se.                                              
               Linda A. Neal, for respondent.                                         

                                 MEMORANDUM OPINION                                   
               WOLFE, Special Trial Judge:  Respondent determined                     
          deficiencies in petitioner's Federal income taxes in the amounts            
          of $3,795 and $2,025 for the taxable years 1995 and 1996,                   
          respectively.  Unless otherwise indicated, section references are           
          to the Internal Revenue Code in effect for the years in issue.              
               The issues for decision are:  (1) Whether petitioner is                
          entitled to claim his sons, Derrell and Travis Brignac, as                  

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