Stuart A. and Harriet J. Gollin, et al. - Page 1

                                 T.C. Memo. 1996-454                                  


                               UNITED STATES TAX COURT                                


               STUART A. AND HARRIET J. GOLLIN, ET AL.,1 Petitioners v.               
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket Nos. 16922-90, 19612-90,       Filed October 9, 1996.           
                         21847-90.                                                    


               Stuart A. Smith and David H. Schnabel, for petitioners in              
          docket Nos. 16922-90 and 19612-90.                                          
               Charles Fredericks, Jr. and Stephanie Fredericks, pro se in            
          docket No. 21847-90.                                                        
               Louise R. Forbes, Mary P. Hamilton, and William T. Hayes,              
          for respondent in docket No. 16922-90.                                      
               Paul Colleran and William T. Hayes, for respondent in docket           
          No. 19612-90.                                                               


          1    Cases of the following petitioners are consolidated for                
          opinion:  Myron and Patricia Fishbach, docket No. 19612-90; and             
          Charles Fredericks, Jr. and Stephanie Fredericks, docket No.                
          21847-90.  These cases were tried and briefed separately.                   




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