Leon and Belle Atkind - Page 1

            T.C. Memo. 1995-582                                                                         


                                     UNITED STATES TAX COURT                                            


                             LEON AND BELLE ATKIND, Petitioners v.                                      
                         COMMISSIONER OF INTERNAL REVENUE, Respondent                                   


                  Docket No. 20539-89.            Filed December 6, 1995.                               


                  Neil L. Prupis, for petitioners.                                                      
                  Louise Forbes and William T. Hayes, for respondent.                                   


                            MEMORANDUM FINDINGS OF FACT AND OPINION                                     

                  DAWSON, Judge:  This case was assigned to Special Trial                               
            Judge Norman H. Wolfe pursuant to the provisions of section                                 
            7443A(b)(4) and Rules 180, 181, and 183.1  The Court agrees with                            

            1                                                                                           
                  All section references are to the Internal Revenue Code, in                           
            effect for the year in issue, unless otherwise indicated.  All                              
            Rule references are to the Tax Court Rules of Practice and                                  
                                                                          (continued...)                




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