Dean W. Schulze and Lynn M. Schulze - Page 1

                                    T.C. Memo. 1996-420                                      

                                 UNITED STATES TAX COURT                                     

                  DEAN W. SCHULZE AND LYNN M. SCHULZE, Petitioners v.                        
                      COMMISSIONER OF INTERNAL REVENUE, Respondent                           

                Docket No. 16346-95.               Filed September 17, 1996.                 

                Garven W. Videen, for petitioners.                                           
                Katherine H. Ankeny, for respondent.                                         

                                    MEMORANDUM OPINION                                       

                DINAN, Special Trial Judge:  This case was heard pursuant to                 
          the provisions of section 7443A(b)(3) and Rules 180, 181, and                      

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

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