James K. Gaudet - Page 1

                                 T.C. Memo. 2001-309                                  

                               UNITED STATES TAX COURT                                

                           JAMES K. GAUDET, Petitioner v.                             
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 12832-00.                 Filed December 7, 2001.           

               James K. Gaudet, pro se.                                               
               Linda A. Neal, for respondent.                                         

                                 MEMORANDUM OPINION                                   

               DAWSON, Judge:  This case was assigned to Special Trial                
          Judge Carleton D. Powell pursuant to section 7443A(b)(5) and                
          Rules 180, 181, and 183.  All section references are to the                 
          Internal Revenue Code applicable for the period involved, and all           
          Rule references are to the Tax Court Rules of Practice and                  

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