Edward A. Wagner - Page 1

                                 T.C. Memo. 1996-355                                  


                               UNITED STATES TAX COURT                                



                                EDWARD A. WAGNER AND                                  
                           BARBARA WAGNER, Petitioners v.                             
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 7602-88.              Filed August 5, 1996.                 


               Jared J. Scharf, for petitioners.                                      
               Michael D. Wilder, for respondent.                                     


                                 MEMORANDUM OPINION                                   

               BEGHE, Judge:  This case is before us on respondent’s motion           
          for summary judgment under Rule 121(b)1 that petitioner Edward A.           


               1Except where otherwise noted, rules referred to are the               
          Rules of this Court, and sections referred to are sections of the           
          Internal Revenue Code in effect in the year in question.                    




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