John Lee Berst & Carolyn Ann Pace, a.k.a. Carolyn Ann Berst - Page 1

                                        T.C. Memo. 1997-137                                             

                                     UNITED STATES TAX COURT                                            

                          JOHN LEE BERST & CAROLYN ANN PACE, a.k.a.                                     
                               CAROLYN ANN BERST, Petitioners v.                                        
                         COMMISSIONER OF INTERNAL REVENUE, Respondent                                   

                  Docket No. 5346-95.                    Filed March 17, 1997.                          

                  John Lee Berst and Carolyn Ann Pace, pro sese.                                        
                  Margaret A. Martin, for respondent.                                                   

                                        MEMORANDUM OPINION                                              

                  RAUM, Judge:  The Commissioner determined a $40,693                                   
            deficiency in petitioners' 1992 Federal income taxes.  The                                  
            parties have stipulated with respect to a number of issues no                               
            longer in controversy.  The only remaining issue relates to the                             
            includability in gross income of an incentive payment of $16,200                            

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