Stephen H. Glassley and Judith Glassley, et al. - Page 1

                                 T.C. Memo. 1996-206                                  


                               UNITED STATES TAX COURT                                


                  STEPHEN H. GLASSLEY AND JUDITH GLASSLEY, ET AL.,1                   
             Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent              


               Docket Nos. 13431-89, 19140-89         Filed April 30, 1996.           
          24177-89.                                                                   


               John E. Williams and Eric W. Bloom, for petitioners.                   
               Rodney J. Bartlett and Brian M. Harrington, for respondent.            






          1    The following cases were consolidated herewith for purposes            
          of trial, briefing, and opinion:  Paul S. Mahoney, docket No.               
          19140-89; and Edward F. Houser, Jr. and Kathryn G. Houser, docket           
          No. 24177-89.  There are presently at least four other cases                
          docketed in this Court which by stipulation are bound by the                
          outcome of these consolidated cases.                                        




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