George A. and Marysue Coward - Page 1

                                        T.C. Memo. 1997-198                                              


                                      UNITED STATES TAX COURT                                            


                         GEORGE A. AND MARYSUE COWARD, Petitioners v.                                    
                         COMMISSIONER OF INTERNAL REVENUE, Respondent                                    


                  Docket No. 22986-89.                   Filed April 30, 1997.                           

                  Steven B. Jacobs, for petitioners.                                                     
                  Alan E. Staines, for respondent.                                                       

                                         MEMORANDUM OPINION                                              
                  GOLDBERG, Special Trial Judge:  This case was assigned                                 
            pursuant to section 7443A(b)(4) and Rules 180, 181, and 183.1                                
                  Respondent determined deficiencies in, and additions to                                
            petitioners' Federal income taxes as follows:                                                


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




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