Stephen A. Raymond - Page 1

                                 T.C. Memo. 1997-219                                  


                               UNITED STATES TAX COURT                                


                          STEPHEN A. RAYMOND, Petitioner v.                           
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      
                          SANDRA C. RAYMOND, Petitioner v.                            
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket Nos. 18033-95, 24063-95.           Filed May 8, 1997.           


               Stephen A. Raymond, pro se in docket No. 18033-95.                     
               Sandra C. Raymond, pro se in docket No. 24063-95.                      
               Melanie Garger, for respondent.                                        


                       MEMORANDUM FINDINGS OF FACT AND OPINION                        
               CHIECHI, Judge:  Respondent determined the following with              
          respect to petitioners' respective Federal income tax for 1991:             







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