Sylvia Osterbauer and Estate of Joseph Osterbauer, Deceased, Sylvia Osterbauer, Personal Representative - Page 1

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                                 T.C. Memo. 1995-490                                  


                               UNITED STATES TAX COURT                                


                           SYLVIA OSTERBAUER AND ESTATE OF                            
                         JOSEPH OSTERBAUER, DECEASED, SYLVIA                          
                 OSTERBAUER, PERSONAL REPRESENTATIVE, Petitioners v.                  
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 10926-93.                Filed October 10, 1995.            

               Don C. St. Peter, for petitioners.                                     
               Thomas E. Ritter, for respondent.                                      

                       MEMORANDUM FINDINGS OF FACT AND OPINION                        
               FAY, Judge:  By statutory notice of deficiency, respondent             
          determined a deficiency of $12,280 in the 1985 Federal income tax           
          of Joseph Osterbauer, now deceased (decedent), and Sylvia                   
          Osterbauer (petitioner).