M. Bennett Marcus and Maria F. Marcus - Page 1

                                 T.C. Memo. 1996-190                                  


                               UNITED STATES TAX COURT                                


                M. BENNETT MARCUS AND MARIA F. MARCUS, Petitioners v.                 
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 8403-94.              Filed April 22, 1996.                 


               Robert C. Forst, for petitioners.                                      
               Lisa W. Kuo, for respondent.                                           


                       MEMORANDUM FINDINGS OF FACT AND OPINION                        
               VASQUEZ, Judge:  Respondent determined a deficiency in                 
          petitioners' 1990 Federal income tax in the amount of $16,532 and           







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