Wayne E. and Dorothy E. Wells - Page 1

                                 T.C. Memo. 1996-147                                  


                               UNITED STATES TAX COURT                                


                    WAYNE E. AND DOROTHY E. WELLS, Petitioners v.                     
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 1580-93.                    Filed March 25, 1996.           


               James Dudley Williams, for petitioners.                                
               Donald E. Edwards, for respondent.                                     



                                 MEMORANDUM OPINION                                   
               PAJAK, Special Trial Judge:  This case was assigned pursuant           
          to section 7443A(b)(4) and Rules 180 and 181.  All section                  
          references are to the Internal Revenue Code for the taxable years           
          in issue, and all Rule references are to the Tax Court Rules of             
          Practice and Procedure.                                                     






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