Carl J. D. Bauman and Margaret A. Bauman - Page 1

                                 T.C. Memo. 1997-334                                  

                               UNITED STATES TAX COURT                                

               CARL J.D. BAUMAN AND MARGARET A. BAUMAN, Petitioners v.                
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket Nos. 37669-85, 38099-85.     Filed July 23, 1997.               

               Robert L. Manley, for petitioners.                                     
               Linda J. Wise, for respondent.                                         

                                 MEMORANDUM OPINION                                   

               WRIGHT, Judge:  Petitioners move the Court for leave so they           
          may file a pair of motions to vacate our decisions in docket Nos.           
          37669-85 and 38099-85.                                                      
               These cases involve petitioner husband's (Mr. Bauman)                  
          investment in a coal mining tax shelter.  Trial was conducted in            

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