Ernest L. and Kathleen Newsome - Page 1

                                       T.C. Memo. 1996-522                                             


                                     UNITED STATES TAX COURT                                           


                       ERNEST L. AND KATHLEEN NEWSOME, Petitioners v.                                  
                        COMMISSIONER OF INTERNAL REVENUE, Respondent                                   

                  Docket No. 23323-94.                Filed November 26, 1996.                         

                  James L. Robertson, for petitioners.                                                 

                  Alvin A. Ohm, for respondent.                                                        

                                        MEMORANDUM OPINION                                             

                  CARLUZZO, Special Trial Judge:  This case was heard pursuant                         
            to the provisions of section 7443A(b)(3) and Rules 180, 181, and                           
            182.1  Respondent determined deficiencies in petitioners' 1991                             



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




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