Jeffrey S. Kaiser and Gail F. Kaiser - Page 1

                                 T.C. Memo. 1996-526                                  


                               UNITED STATES TAX COURT                                


                JEFFREY S. KAISER AND GAIL F. KAISER, Petitioners v.                  
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 22283-94.              Filed November 27, 1996.             


               Lawrence R. Jones, Jr., for petitioners.                               
               Audrey M. Morris, for respondent.                                      

                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               CARLUZZO, Special Trial Judge:  This case was heard pursuant           
          to the provisions of section 7443A(b)(3) and Rules 180, 181, and            












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