Frank E. Acierno - Page 1

                                 T.C. Memo. 1997-441                                  


                               UNITED STATES TAX COURT                                


                           FRANK E. ACIERNO, Petitioner v.                            
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 45438-86.          Filed September 25, 1997.                


               Declan J. O’Donnell, for petitioner.                                   
               Elizabeth Girafalco Chirich and Marion S. Friedman, for                
          respondent.                                                                 

                                 MEMORANDUM OPINION                                   

               SWIFT, Judge:  This matter is before us on our order to show           
          cause why resolution of the issues in this case should not be               
          controlled by resolution of these same issues in our test case              
          opinion in Krause v. Commissioner, 99 T.C. 132 (1992), affd. sub            
          nom. Hildebrand v. Commissioner, 28 F.3d 1024 (10th Cir. 1994).             






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