David A. Sturman and Celinda M. Sturman - Page 1

                                 T.C. Memo. 1996-233                                  

                               UNITED STATES TAX COURT                                

               DAVID A. STURMAN AND CELINDA M. STURMAN, Petitioners v.                
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 10024-95.                   Filed May 22, 1996.             

               F. Richard Losey and Daniel J. Leer, for petitioners.                  
               Debra K. Estrem, for respondent.                                       

                                 MEMORANDUM OPINION                                   

               LARO, Judge:  Petitioners move for summary adjudication in             
          their favor, arguing that res judicata disposes of this case.               
          Petitioners support their motion with two affidavits (with                  
          attached exhibits), as well as a memorandum of law.  Petitioners’           
          affiants are:  (1) David A. Sturman, one of petitioners herein              

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