Jeffrey A. Glassman and Mary K. Glasman - Page 1

                                 T.C. Memo. 1997-497                                  

                               UNITED STATES TAX COURT                                

              JEFFREY A. GLASSMAN and MARY K. GLASSMAN, Petitioners v.                
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No.  27001-95.               Filed November 5, 1997.            

               Terrence J. Moore, for petitioner.                                     
               Mary Tseng Klaasen, for respondent.                                    

                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               FOLEY, Judge:  Respondent determined a deficiency of                   
          $17,047.96 in petitioners' 1992 Federal income tax.  Unless                 
          otherwise indicated, all section references are to the Internal             
          Revenue Code in effect for the year in issue, and all Rule                  
          references are to the Tax Court Rules of Practice and Procedure.            

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