Darold D. Friesen and Rosella M. Friesen - Page 1

          T.C. Memo. 1996-2                                                           

                              UNITED STATES TAX COURT                                 

              DAROLD D. FRIESEN AND ROSELLA M. FRIESEN, Petitioners v.                
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 14372-95.             Filed January 3, 1996.                

               Peter Reilly and Albert B. Kerkhove, for respondent.                   

                                 MEMORANDUM OPINION                                   
               ARMEN, Special Trial Judge:  This case is before the Court             
          on respondent's Motion To Dismiss For Failure To State A Claim              
          Upon Which Relief Can Be Granted, filed pursuant to Rule 40.1               

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

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