John S. Turay - Page 1

















                                 T.C. Memo. 1999-315                                  


                               UNITED STATES TAX COURT                                


                            JOHN S. TURAY, Petitioner v.                              
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 8794-98.               Filed September 24, 1999.            


               John S. Turay, pro se.                                                 
               William J. Gregg, for respondent.                                      


                                 MEMORANDUM OPINION                                   

               PANUTHOS, Chief Special Trial Judge:  Respondent determined            
          deficiencies in petitioner's Federal income taxes in the amounts            
          of $2,786 and $3,157 for the taxable years 1995 and 1996.  Unless           
          otherwise indicated, section references are to the Internal                 








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