Douglas A. Vander Heide and Janet Vander Heide - Page 1

                                 T.C. Memo. 1996-74                                   

                               UNITED STATES TAX COURT                                

                  DOUGLAS A. VANDER HEIDE AND JANET VANDER HEIDE,                     
                                   Petitioners v.                                     
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 13745-95.              Filed February 22, 1996.             

               Douglas A. Vander Heide and Janet Vander Heide, pro se.                

               Louise C. Pais, for respondent.                                        

                                 MEMORANDUM OPINION                                   

               NAMEROFF, Special Trial Judge:  This case was heard pursuant           
          to the provisions of section 7443A(b)(4)1 and Rules 180, 181, and           
          183.  This case is before the Court on respondent's motion to               

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

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