Steven J. and Michele D. Scagliotta - Page 1

                                    T.C. Memo. 1996-498                                      


                                 UNITED STATES TAX COURT                                     


                  STEVEN J. AND MICHELE D. SCAGLIOTTA, Petitioners v.                        
                      COMMISSIONER OF INTERNAL REVENUE, Respondent                           

                Docket No. 107-95.                   Filed November 6, 1996.                 

                Steven J. Scagliotta, pro se.                                                
                Peter M. Kardel, for petitioner Michele D. Scagliotta.                       
                James A. Whitten, for respondent.                                            


                                    MEMORANDUM OPINION                                       

                COUVILLION, Special Trial Judge:  This case was heard                        
          pursuant to section 7443A(b)(3) and Rules 180, 181, and 182.1                      



          1                                                                                  
                Unless otherwise indicated, section references are to the                    
          Internal Revenue Code in effect for the year at issue.  All Rule                   
          references are to the Tax Court Rules of Practice and Procedure.                   




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