Orville E. Christensen and Helen V. Christensen - Page 1

                                 T.C. Memo. 1996-254                                  


                               UNITED STATES TAX COURT                                


           ORVILLE E. CHRISTENSEN AND HELEN V. CHRISTENSEN, Petitioners v.            
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 12706-94.                     Filed June 3, 1996.           


               Louis S. Weller, for petitioners.                                      
               Cynthia K. Hustad, for respondent.                                     


                                 MEMORANDUM OPINION                                   
               K�RNER, Judge:  By timely notice of deficiency, respondent             
          determined deficiencies in petitioners' Federal income tax in the           
          amounts of $220,039 for 1988 and $240 for 1989.  The case was               
          submitted to the Court on a set of fully stipulated facts and               
          exhibits under Rule 122.  Except as hereinafter noted, all                  
          statutory references are to the Internal Revenue Code in effect             







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