John K. Jorman, Jr. and Audrey Jorman - Page 1

                                 T.C. Memo. 1996-297                                  

                               UNITED STATES TAX COURT                                

                JOHN K. JORMAN, JR. AND AUDREY JORMAN, Petitioners v.                 
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 9379-94.                     Filed June 26, 1996.           

               John K. Jorman, pro se.                                                
               Brian M. Harrington, for respondent.                                   

                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               CARLUZZO, Special Trial Judge:  This case was heard pursuant           
          to section 7443A(b)(3) and Rules 180, 181, and 182.1  Respondent            
          determined a deficiency in petitioners' 1991 Federal income tax             

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

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