Jeffrey Christopher Sprankle - Page 1

                                 T.C. Memo. 2000-89                                   

                               UNITED STATES TAX COURT                                

                     JEFFREY CHRISTOPHER SPRANKLE, Petitioner v.                      
                     COMMISSIONER OF INTERNAL REVENUE, Respondent                     

               Docket No. 9910-99.                Filed March 14, 2000.               

               Jeffrey C. Sprankle, pro se.                                           
               Yvonne M. Peters, for respondent.                                      

                                 MEMORANDUM OPINION                                   
               PAJAK, Special Trial Judge: Respondent determined a                    
          deficiency in petitioner's Federal income tax in the amount of              
          $790 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.                                            
               This case comes before the Court on respondent's motion to             

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