Michael F. & Jane H. Connor - Page 1















                                 T.C. Memo. 1999-185                                  


                               UNITED STATES TAX COURT                                


                     MICHAEL F. & JANE H. CONNOR, Petitioners v.                      
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 3552-98.                      Filed June 7, 1999.           


               David J. Bohl, for petitioners.                                        
               Christa A. Gruber, for respondent.                                     


                                 MEMORANDUM OPINION                                   

               PAJAK, Special Trial Judge:  This case was heard pursuant to           
          section 7443A(b)(3) 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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