Roger L. and Geraldine Williams - Page 1

                                 T.C. Memo. 1998-93                                   


                               UNITED STATES TAX COURT                                


                   ROGER L. AND GERALDINE WILLIAMS, Petitioners v.                    
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 24222-96.                    Filed March 3, 1998.           


               Roger L. and Geraldine Williams, pro se.                               
               Gregory M. Hahn, for respondent.                                       


                       MEMORANDUM FINDINGS OF FACT AND OPINION                        


               ARMEN, Special Trial Judge:  This case was heard pursuant to           
          the provisions of section 7443A(b)(3) and Rules 180, 181, and               
          182.1                                                                       

          1 Unless otherwise indicated, all section references are to                 
          the Internal Revenue Code in effect for 1993, the taxable year in           
                                                             (continued...)           




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