                            T.C. Memo. 2016-165



                       UNITED STATES TAX COURT



                   AMAS CANZONI, Petitioner v.
          COMMISSIONER OF INTERNAL REVENUE, Respondent



     Docket No. 279-15.                          Filed August 25, 2016.


     This opinion was withdrawn by order dated October 28, 2016, and replaced

by T.C. Memo. 2018-130, filed August 15, 2018.
