Jack A. and Nancy R. Haigh - Page 1

                                 T.C. Memo. 1996-409                                  

                               UNITED STATES TAX COURT                                

                     JACK A. AND NANCY R. HAIGH, Petitioners v.                       
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 4361-95.                 Filed September 9, 1996.           

               Jack A. Haigh, pro se.                                                 
               Edith Moates, for respondent.                                          

                                 MEMORANDUM OPINION                                   
               CARLUZZO, Special Trial Judge:  This case was heard pursuant           
          to section 7443A(b)(3) and Rules 180, 181, 182.1  Respondent                
          determined deficiencies in petitioners' 1991, 1992, and 1993                

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

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