Robert P. and Christine M. Lolli - Page 1

                                 T.C. Memo. 1996-121                                  

                               UNITED STATES TAX COURT                                

                  ROBERT P. AND CHRISTINE M. LOLLI, Petitioners v.                    
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket Nos. 2752-94, 4272-94.       Filed March 12, 1996.              

               Robert P. Lolli, pro se.                                               
               Andrew J. Horning, for respondent.                                     

                                 MEMORANDUM OPINION                                   

               DEAN, Special Trial Judge:  These consolidated cases were              
          assigned pursuant to the provisions of section 7443A(b)(3) and              
          Rules 180, 181, and 182.1                                                   

               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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