Robert Joseph Looby and M. Patricia Looby - Page 1

                                 T.C. Memo. 1996-207                                  

                               UNITED STATES TAX COURT                                

              ROBERT JOSEPH LOOBY and M. PATRICIA LOOBY, Petitioners v.               
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 10791-94.                 Filed April 30, 1996.             

               Robert Joseph Looby and M. Patricia Looby, pro sese.                   
               Thomas S. DiLeonardo, for respondent.                                  

                                 MEMORANDUM OPINION                                   
               DEAN, Special Trial Judge:  This case was heard pursuant to            
          the provisions of section 7443A(b) and Rules 180, 181, and 182.1            

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

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