Eugene W. Alpern - Page 1

                                 T.C. Memo. 2000-246                                  

                               UNITED STATES TAX COURT                                

                           EUGENE W. ALPERN, Petitioner v.                            
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 20304-98.                   Filed August 8, 2000.           

               Eugene W. Alpern, pro se.                                              
               Gregory J. Stull, for respondent.                                      

                                 MEMORANDUM OPINION                                   

               GOLDBERG, Special Trial Judge:  Respondent determined a                
          deficiency in petitioner’s Federal income tax of $2,139 for the             
          taxable year 1996.  Unless otherwise indicated, section                     
          references are to the Internal Revenue Code in effect for the               
          year in issue, and all Rule references are to the Tax Court Rules           
          of Practice and Procedure.                                                  

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