Barry H. and Marilyn S. Scheiner - Page 1

                                    T.C. Memo. 1996-554                                      


                                 UNITED STATES TAX COURT                                     


                    BARRY H. AND MARILYN S. SCHEINER, Petitioners v.                         
                      COMMISSIONER OF INTERNAL REVENUE, Respondent                           


                Docket No. 18570-94.              Filed December 23, 1996.                   


                Herman B. Rosenthal, for petitioners.                                        
                Donna M. Young, for respondent.                                              


                         MEMORANDUM FINDINGS OF FACT AND OPINION                             


                PANUTHOS, Chief 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                              


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


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