                                 T.C. Memo. 1995-492                                  


                               UNITED STATES TAX COURT                                


           GLENN L. WITTSTADT, JR. AND LYNNE M. WITTSTADT, Petitioners v.             
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 7123-93.                  Filed October 11, 1995.           


               Robert G. Cassilly, for petitioners.                                   
               Alan R. Peregoy, for respondent.                                       

                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               DAWSON, Judge:  This case was assigned to Special Trial                
          Judge Robert N. Armen, Jr., pursuant to the provisions of section           
          7443A(b)(4) of the Internal Revenue Code of 1986, as amended, and

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