Allan R. Powell and Joan K. Powell - Page 1

                                 T.C. Memo. 1996-264                                  

                               UNITED STATES TAX COURT                                

                 ALLAN R. POWELL AND JOAN K. POWELL, Petitioners v.                   
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 3499-93.                     Filed June 11, 1996.           

               Edward L. Blanton, Jr., for petitioners.                               
               Alan R. Peregoy, for respondent.                                       

                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               DAWSON, Judge:  This case was assigned to Special Trial                
          Judge Robert N. Armen, Jr., pursuant to the provisions of section           
          7443A(b)(4) of the Internal Revenue Code of 1986, as amended, and           

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