Stanley B. and Rose M. Whitten - Page 1

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                                 T.C. Memo. 1995-508                                  


                               UNITED STATES TAX COURT                                


          STANLEY B. AND ROSE M. WHITTEN, Petitioners v.                              
          COMMISSIONER OF INTERNAL REVENUE, Respondent                                


          Docket No. 19965-94.        Filed October 25, 1995.                         


          Stanley B. and Rose M. Whitten, pro sese.                                   
          Marjory A. Gilbert, for respondent.                                         


                                 MEMORANDUM OPINION                                   

               ARMEN, Special Trial Judge:  This case was assigned 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                 
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