Terry R. Hardtke and Nancy Hardtke - Page 1

                                 T.C. Memo. 1996-296                                  

                               UNITED STATES TAX COURT                                

                 TERRY R. HARDTKE AND NANCY HARDTKE, Petitioners v.                   
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 13669-92.1                 Filed June 26, 1996.             
               Terry R. Hardtke, pro se.                                              
               Allan D. Hill, for respondent.                                         

                       MEMORANDUM FINDINGS OF FACT AND OPINION                        
               CHIECHI, Judge:  Respondent determined the following defi-             

          1  The proceedings herein were automatically stayed after the               
          trial herein when petitioners filed a petition for bankruptcy               
          with the U.S. Bankruptcy Court for the Northern District of                 
          California on Sept. 30, 1993.  On Oct. 18, 1995, after peti-                
          tioners' bankruptcy proceeding was discharged, the Court lifted             
          the automatic stay and ordered the parties to file simultaneous             
          opening briefs by Dec. 18, 1995, and simultaneous answering                 
          briefs by Jan. 12, 1996.  Petitioners did not file an opening               
          brief.  On Jan. 17, 1996, petitioners submitted a document that             
          the Court had filed as their answering brief.  On Jan. 18, 1996,            
          the Court ordered that petitioners were not allowed to file any             
          additional briefs in this case and that respondent was allowed to           
          file a reply to petitioners' answering brief, which she did on              
          Feb. 16, 1996.                                                              

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