Stephen H. Rifkin & Pamela T. Rifkin - Page 1

                                 T.C. Memo. 1998-180                                  


                               UNITED STATES TAX COURT                                

                STEPHEN H. RIFKIN & PAMELA T. RIFKIN, Petitioners v.                  
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 15233-96.                  Filed May 13, 1998.              


               Warren Nemiroff, for petitioners.                                      
               Miles D. Friedman, for respondent.                                     


                       MEMORANDUM FINDINGS OF FACT AND OPINION                        
               GERBER, Judge:  Respondent determined Federal income tax               
          deficiencies in petitioners'1 1992 and 1993 taxable years as                
          follows:                                                                    



               1 Petitioner Stephen H. Rifkin died after the filing of the            
          petition in this case and prior to the trial.                               





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