Roger G. Cotner and Marlan W. Cotner - Page 1

                                 T.C. Memo. 1996-428                                  

                               UNITED STATES TAX COURT                                

                ROGER G. COTNER AND MARLAN W. COTNER, Petitioners v.                  
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 19739-94.             Filed September 23, 1996.             

               Roger G. Cotner, pro se and for petitioner Marlan W. Cotner.           
               James F. Mauro, for respondent.                                        

                       MEMORANDUM FINDINGS OF FACT AND OPINION                        
               CARLUZZO, Special Trial Judge:  This case was heard pursuant           
          to the provisions of section 7443A(b)(3) and Rules 180, 181, and            

          1All section references are to the Internal Revenue Code in                 
          effect for the year in issue.  All Rule references are to the Tax           
          Court Rules of Practice and Procedure.                                      

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