Robert R. Skorniak and Mary Skorniak - Page 1

                                 T.C. Memo. 1996-178                                  


                               UNITED STATES TAX COURT                                

                ROBERT R. SKORNIAK AND MARY SKORNIAK, Petitioners v.                  
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 3269-95.                   Filed April 11, 1996.            

               Robert R. Skorniak, pro se, and Elaine C. Tunzat, for                  
          petitioners.1                                                               
               Catherine J. Caballero, for respondent.                                


                       MEMORANDUM FINDINGS OF FACT AND OPINION                        
               CHIECHI, Judge:  Respondent determined a deficiency in                 
          petitioners' Federal income tax for 1990 in the amount of                   
          $39,705.                                                                    
               The only issue remaining for decision is whether a house               

          1  Petitioner Robert R. Skorniak represented himself and peti-              
          tioner Mary Skorniak at trial.  Elaine C. Tunzat prepared the               
          briefs on behalf of petitioners.                                            




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