Harvey M. Pert, Transferee - Page 1

                                 T.C. Memo. 1997-150                                  


                               UNITED STATES TAX COURT                                


                      HARVEY M. PERT, TRANSFEREE, Petitioner v.                       
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      
               KATHLEEN M. PERT, F.K.A. KATHLEEN M. RIFFE, TRANSFEREE,                
             Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent               


               Docket Nos. 13783-94, 13784-94.        Filed March 24, 1997.           


               B. Gray Gibbs, for petitioners.                                        
               Michael A. Pesavento, for respondent.                                  


                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               COLVIN, Judge:  Kathleen M. Pert (Mrs. Pert), formerly known           
          as Kathleen M. Riffe, was married to Timothy C. Riffe (Mr. Riffe)           
          until he died, and later married to Harvey M. Pert (Mr. Pert).              







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