Kingman K. Babcock and Lillian L. Babcock - Page 1

                                 T.C. Memo. 1996-89                                   

                               UNITED STATES TAX COURT                                

              KINGMAN K. BABCOCK AND LILLIAN L. BABCOCK, Petitioners v.               
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 19980-93.            Filed February 29, 1996.               

               Gary J. Gleba, for petitioners.                                        
               Randall P. Andreozzi, for respondent.                                  

                                 MEMORANDUM OPINION                                   

               PAJAK, Special Trial Judge:  This case was heard pursuant to           
          section 7443A(b)(3) of the Code and Rules 180, 181, and 182.                
          Unless otherwise indicated, all section numbers refer to the                
          Internal Revenue Code for the taxable year in issue, and all Rule           
          numbers refer to the Tax Court Rules of Practice and Procedure.             

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