T.C. Memo. 1997-165                                  
                               UNITED STATES TAX COURT                                
             ESTATE OF DAVID J. DICKERSON, DECEASED, DOROTHY DICKERSON,               
               EXECUTOR AND DOROTHY DICKERSON, ET AL.,1 Petitioners v.                
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      
               Docket Nos. 23458-94, 23459-94,         Filed April 1, 1997.           
          23518-94.                                                                   
               Audrey J. Orlando, for petitioner.                                     
               Lavonne D. Lawson, for respondent.                                     
                                 MEMORANDUM OPINION                                   
               VASQUEZ, Judge:  Respondent determined the following                   
          deficiencies in, additions to, and penalties on petitioners'                
          Federal income taxes:                                                       
               1  Cases of the following petitioners are consolidated                 
          herewith:  Michael and Beverly Michoff, docket No. 23459-94;                
          Michael Michoff, Jr., and Kimberly L. Michoff, f.k.a. Kimberly              
          Colombo, docket No. 23518-94.                                               
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