T.C. Memo. 1995-581                                                         
                               UNITED STATES TAX COURT                                
               PAUL L. AND DORIS J. TRIEMSTRA, ET AL.,1 Petitioners v.                
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      
               Docket Nos. 14254-89, 17923-89,   Filed December 6, 1995.              
                         18126-89.                                                    
               Paul L. Triemstra, pro se, for petitioners in docket                   
          No. 14254-89.                                                               
               Sidney L. Cohn, pro se, for petitioners in docket                      
          No. 17923-89.                                                               
               William G. Christopher, for petitioners in docket                      
          No. 18126-89.                                                               
               Mary P. Hamilton, Paul Colleran, and William T. Hayes, for             
          respondent.                                                                 
          1                                                                           
               Cases of the following petitioners are consolidated                    
          herewith:  Sidney L. Cohn and Beverly M. Cohn, docket No. 17923-            
          89; and Jeffrey R. Kravitz and Fran Kravitz, docket No. 18126-89.           
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