T.C. Memo. 1996-479                                              
                                      UNITED STATES TAX COURT                                             
                                  MIRIAM LAWRENCE, Petitioner v.                                          
                         COMMISSIONER OF INTERNAL REVENUE, Respondent                                     
                          JOSEPH AND MARGARET ABRAHAM, Petitioners v.                                     
                         COMMISSIONER OF INTERNAL REVENUE, Respondent                                     
                  Docket Nos.  4263-92, 4278-92.       Filed October 23, 1996.                            
                  Towner S. Leeper and John E. Leeper, for petitioners.                                   
                  Gerald L. Brantley, for respondent.                                                     
                            MEMORANDUM FINDINGS OF FACT AND OPINION                                       
                  DAWSON, Judge:  These consolidated cases were assigned to                               
            Special Trial Judge Lewis R. Carluzzo pursuant to the provisions                              
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