Alexandra M. Medlin - Page 1

                                        T.C. Memo. 1998-378                                             


                                     UNITED STATES TAX COURT                                            


                               ALEXANDRA M. MEDLIN, Petitioner v.                                       
                         COMMISSIONER OF INTERNAL REVENUE, Respondent                                   
                    BURLEY M. MEDLIN AND MARY K. MEDLIN, Petitioners v.                                 
                         COMMISSIONER OF INTERNAL REVENUE, Respondent                                   

                  Docket Nos. 12512-97, 13180-97.      Filed October 19, 1998.                          


                  Robert E. Lee, for petitioner in docket No. 12512-97.                                 
                  E.G. Allen III, for petitioners in docket No. 13180-97.                               
                  William Henck, for respondent.                                                        













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