Charles H. Butler and Judith K. Butler - Page 1

                                        T.C. Memo. 1997-408                                              


                                     UNITED STATES TAX COURT                                             


                   CHARLES H. BUTLER AND JUDITH K. BUTLER, Petitioners v.                                
                        COMMISSIONER OF INTERNAL REVENUE, Respondent                                     


                  Docket No. 24078-94.             Filed September 15, 1997.                             


                  Sandra G. Scott and Stephen M. Moskowitz, for petitioners.                             
                  Marion T. Robus, for respondent.                                                       


                            MEMORANDUM FINDINGS OF FACT AND OPINION                                      
                  GERBER, Judge:  Respondent determined deficiencies in                                  
            petitioners' Federal income tax as follows:                                                  
                                     Year              Deficiency                                        
                                     1991              $7,669                                            
                                     1992              28,678                                            
                                     1993              1,924                                             







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