Gary A. and Frances Bybee - Page 1

                                 T.C. Memo. 1996-411                                  


                               UNITED STATES TAX COURT                                


                      GARY A. AND FRANCES BYBEE, Petitioners v.                       
                    COMMISSIONER OF INTERNAL REVENUE, Respondent*                     


               Docket No. 43665-86.               Filed September 12, 1996.           


               Gary A. Bybee, pro se.                                                 
               S. Mark Barnes, for respondent.                                        


                SUPPLEMENTAL MEMORANDUM FINDINGS OF FACT AND OPINION                  

               SWIFT, Judge:  This matter is before the Court on remand               
          from the Court of Appeals for the Ninth Circuit in Bybee v.                 
          Commissioner, 29 F.3d 630 (9th Cir. 1994), affg. in part,                   



          *    This opinion supplements Bybee v. Commissioner, T.C. Memo.             
          1993-232.                                                                   




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