James Brooks and Barbara Brooks - Page 1

                                 T.C. Memo. 1997-568                                  

                               UNITED STATES TAX COURT                                

                   JAMES BROOKS AND BARBARA BROOKS, Petitioners v.                    
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      
                           JOHN J. McMAHON, Petitioner v.                             
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket Nos. 20859-95, 20860-95.     Filed December 23, 1997.           

               Armondo O. Monaco II, for petitioners.                                 
               Bradford A. Johnson, for respondent.                                   

                       MEMORANDUM FINDINGS OF FACT AND OPINION                        
               DEAN, Special Trial Judge:  These consolidated cases were              
          heard pursuant to section 7443A(b)(3) and Rules 180, 181, and               

               1Unless otherwise indicated, all section references are to             
          the Internal Revenue Code in effect for the years at issue, and             
          all Rule references are to the Tax Court Rules of Practice and              

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