Alton W. Burns and Pamela Burns - Page 1

                                         T.C. Memo. 1997-83                                              


                                      UNITED STATES TAX COURT                                            


                       ALTON W. BURNS AND PAMELA BURNS, Petitioners v.                                   
                         COMMISSIONER OF INTERNAL REVENUE, Respondent                                    


                  Docket No. 21995-94.                Filed February 19, 1997.                           


                  Peter Ambelang, for petitioners.                                                       
                  Susan E. Seabrook, for respondent.                                                     


                                         MEMORANDUM OPINION                                              

                  PAJAK, Special Trial Judge:  This case was heard pursuant to                           
            section 7443A(b)(3) of the Code and Rules 180, 181, and 182.  All                            
            section references are to the Internal Revenue Code in effect for                            
            the year in issue.  All Rule references are to the Tax Court                                 
            Rules of Practice and Procedure.                                                             






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