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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