Mary K. Fisher and Charles F. Patterson, et al. - Page 1

                                 T.C. Memo. 1997-225                                  


                               UNITED STATES TAX COURT                                


          MARY K. FISHER AND CHARLES F. PATTERSON, ET AL., Petitioners1 v.            
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket Nos. 6382-95,                     Filed May 12, 1997.           
               6383-95,                                                               
               6384-95.                                                               


               Charles F. Patterson, pro se.                                          
               John E. Becker, Jr., for respondent.                                   


                       MEMORANDUM FINDINGS OF FACT AND OPINION                        
               PANUTHOS, Chief Special Trial Judge:  These consolidated               
          cases were heard pursuant to the provisions of section                      



          1  The following cases are consolidated herewith:  Charles                  
          F. Patterson, docket No. 6383-95, and Mary K. Fisher, docket No.            
          6384-95.                                                                    




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