Richard L. and Betty L. Seltzer - Page 1

                                    T.C. Memo. 1996-240                                      

                                 UNITED STATES TAX COURT                                     

                    RICHARD L. AND BETTY L. SELTZER, Petitioners v.                          
                      COMMISSIONER OF INTERNAL REVENUE, Respondent                           

                Docket No. 25353-93.                     Filed May 23, 1996.                 

                Richard L. Seltzer, pro se.                                                  
                J. Eric Lawson, for respondent.                                              

                                    MEMORANDUM OPINION                                       
                CARLUZZO, Special Trial Judge:  This case was heard pursuant                 
          to section 7443A(b)(3) and Rules 180, 181, and 182.1  Respondent                   
          determined deficiencies in petitioners' 1989, 1990, and 1991                       

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

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