Charles A. and Carol M. Willits - Page 1















                                 T.C. Memo. 1999-230                                  


                               UNITED STATES TAX COURT                                


                   CHARLES A. AND CAROL M. WILLITS, Petitioners v.                    
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 15559-97.                    Filed July 13, 1999.           

               Dan S. Maccabee, for petitioners.                                      
               Lisa Primavera, for respondent.                                        

                                 MEMORANDUM OPINION                                   

               NAMEROFF, Special Trial Judge:  This case was heard pursuant           
          to the provisions of section 7443A(b)(3) and Rules 180, 181, and            
          182.1                                                                       
               Respondent determined deficiencies in petitioners’ 1992 and            
          1993 Federal income taxes in the amounts of $3,570 and $8,526,              


               1  Unless otherwise specified, 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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