Ferdinand Decaprio and Claire Decaprio - Page 1

                                 T.C. Memo. 1996-367                                  

                               UNITED STATES TAX COURT                                

               FERDINAND DECAPRIO AND CLAIRE DECAPRIO, Petitioners v.                 
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 7796-94.                   Filed August 12, 1996.           

               Ferdinand DeCaprio, pro se.                                            

               Kevin M. Flynn, for petitioner Claire DeCaprio.                        

               Tracy A. Murphy, for respondent.                                       

                                 MEMORANDUM OPINION                                   
               CHIECHI, Judge:  This case is before the Court on respon-              
          dent's motion under Rule 123(a)1 that petitioner Ferdinand                  

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

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