Kirk A. and Ida R. Crandall - Page 1

                                 T.C. Memo. 1996-463                                  

                               UNITED STATES TAX COURT                                

                     KIRK A. AND IDA R. CRANDALL, Petitioners v.                      
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 8220-94.             Filed October 15, 1996.                

               Kirk A. and Ida R. Crandall, pro sese.                                 
               Yolanda R. Garcia and Franklin R. Hise, for respondent.                

                                 MEMORANDUM OPINION                                   

               WOLFE, Special Trial Judge:  This case was heard pursuant to           
          the provisions of section 7443A(b)(3) and Rules 180, 181, and               
          182.  All section references are to the Internal Revenue Code in            
          effect for the taxable year in issue, unless otherwise indicated.           

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