Francis G. Laguaite - Page 1

                                  T.C. Memo. 2000-103                                   

                                UNITED STATES TAX COURT                                 

                          FRANCIS G. LAGUAITE, Petitioner v.                            
                     COMMISSIONER OF INTERNAL REVENUE, Respondent                       

               Docket No. 23516-97.                   Filed March 27, 2000.             

               Francis G. Laguaite, pro se.                                             
               Gwendolyn C. Walker, for respondent.                                     

                       MEMORANDUM FINDINGS OF FACT AND OPINION                          

               THORNTON, Judge:  Respondent determined a deficiency of                  
          $22,906 in petitioner’s 1995 Federal income tax.  After                       
          concessions1, the sole issue for our consideration is whether                 

               1 Respondent concedes that petitioner properly included                  
          $22,056 in pension income in his taxable year 1995 Federal income             
          tax return.  In addition, respondent determined that petitioner’s             

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