Duane B. and Linda L. Erwin, et al. - Page 1

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                                         T.C. Memo. 1995-498                                               


                                       UNITED STATES TAX COURT                                             


                     DUANE B. AND LINDA L. ERWIN, ET AL.,1 Petitioners v.                                  
                         COMMISSIONER OF INTERNAL REVENUE, Respondent                                      


                  Docket Nos. 8625-95, 8626-95,      Filed October 17, 1995.                               
                               8627-95.                                                                    


                  Stuart Spielman and James A. Kutten, for respondent.                                     


                                          MEMORANDUM OPINION                                               
                  DAWSON, Judge:  These related cases were assigned to Special                             
            Trial Judge Robert N. Armen, Jr., pursuant to the provisions of                                


            1 The following cases are related and considered herewith:                                     
            Duane B. Erwin, docket No. 8626-95; and Linda L. Erwin, docket                                 
            No. 8627-95.  A related case involving Angela D. Erwin, docket                                 
            No. 8624-95, was previously dismissed for lack of jurisdiction.