Manjit S. and Ravinder K. Aulakh - Page 1

                                 T.C. Memo. 1996-188                                  


                               UNITED STATES TAX COURT                                


                  MANJIT S. AND RAVINDER K. AULAKH, Petitioners v.                    
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

          Docket No. 6764-95.              Filed April 18, 1996.                      

          Manjit S. and Ravinder K. Aulakh, pro sese.                                 
               Richard S. Goldstein, Lynne Camillo, and Bryce A. Kranzthor,           
          for respondent.                                                             

                                 MEMORANDUM OPINION                                   
               ARMEN, Special Trial Judge:  This case was assigned 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, and all Rule references are to the Tax           
          Court Rules of Practice and Procedure.                                      




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