James O. Reuben - Page 1

                                 T.C. Memo. 2001-193                                  

                               UNITED STATES TAX COURT                                

                           JAMES O. REUBEN, Petitioner v.                             
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 3215-00.                     Filed July 27, 2001.           

               James O. Reuben, pro se.                                               
               Linda L. Vines, for respondent.                                        

                                 MEMORANDUM OPINION                                   

               POWELL, Special Trial Judge:  Respondent determined a                  
          deficiency of $3,949 and an addition to tax under section                   
          6651(a)(1) of $688 in petitioner’s 1997 Federal income tax.1                

               1  Unless otherwise indicated, all section references are to           
          the Internal Revenue Code in effect for the year in issue.                  

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