Stanley and Jean Cohen - Page 1


                                 T.C. Memo. 1996-546                                  

                               UNITED STATES TAX COURT                                

                       STANLEY AND JEAN COHEN, Petitioners v.                         
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 3956-93.                 Filed December 18, 1996.           
               Bernard S. Mark and Richard S. Kestenbaum, for petitioners.            
               Halvor N. Adams III, for respondent.                                   

                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               BEGHE, Judge:  Respondent determined deficiencies in, and              
          additions to, petitioners' Federal income taxes as follows:1                

               1Unless otherwise indicated, section references are to the             
          Internal Revenue Code in effect for the years at issue, and all             
          Rule references are to the Tax Court Rules of Practice and                  

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