James E. and Kathy Walker - Page 1

                                 T.C. Memo. 1997-76                                   


                               UNITED STATES TAX COURT                                


                      JAMES E. AND KATHY WALKER, Petitioners v.                       
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 15451-94.                Filed February 12, 1997.           


               Thomas G. Ferguson, Jr., for petitioners.                              
               William Castor, for respondent.                                        


                                 MEMORANDUM OPINION                                   

               DINAN, Special Trial Judge:   This case was heard pursuant             
          to the provisions of section 7443A(b)(3) and Rules 180, 181, and            
          182.1                                                                       


          1         Unless otherwise indicated, all section references are            
          to the Internal Revenue Code in effect for the taxable years in             
          issue.  All Rule references are to the Tax Court Rules of                   
          Practice and Procedure.                                                     



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