Kenneth C. & Becky J. Theisen - Page 1

                                 T.C. Memo. 1997-539                                  


                               UNITED STATES TAX COURT                                


                    KENNETH C. & BECKY J. THEISEN, Petitioners v.                     
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 9759-96.                  Filed December 8, 1997.           


               Rory Alan Boatright, for petitioner.                                   
               Franklin R. Hise, for respondent.                                      


                                 MEMORANDUM OPINION                                   
               PAJAK, Special Trial Judge:  This case was heard pursuant to           
          section 7443A(b)(3) of the Code and Rules 180, 181, and 182.  All           
          section references are to the Internal Revenue Code in effect for           
          the years in issue.  All Rule references are to the Tax Court               
          Rules of Practice and Procedure.                                            







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