Douglas L. Hadsell - Page 1
















                                   T.C. Memo. 2000-79                                    


                                UNITED STATES TAX COURT                                  


                           DOUGLAS L. HADSELL, Petitioner v.                             
                     COMMISSIONER OF INTERNAL REVENUE, Respondent*                       



               Docket No. 2423-93.                     Filed March 7, 2000.              
                                                                                        

               Douglas L. Hadsell, pro se.                                               
          John C. Meaney and Ralph W. Jones, for respondent.                             

                            SUPPLEMENTAL MEMORANDUM OPINION                              

               GOLDBERG, Special Trial Judge:  This case is before the                   
          Court on remand from the Court of Appeals for the Ninth Circuit.               
          Hadsell v. Commissioner, 107 F.3d 750 (9th Cir. 1997), vacating                
          and remanding T.C. Memo. 1994-198.  Unless otherwise indicated,                


               *     This opinion supplements our opinion in Hadsell v.                  
          Commissioner, T.C. Memo. 1994-198, vacated and remanded 107 F.3d               
          750 (9th Cir. 1997).                                                           




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