T.C. Memo. 1997-193                                  
                               UNITED STATES TAX COURT                                
                            BEVERLY GORDON, Petitioner v.                             
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      
                            RONALD GORDON, Petitioner v.                              
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      
               Docket Nos. 9887-95, 9900-95.          Filed April 24, 1997.           
               Vincent R. Barrella, for petitioner in docket No. 9887-95.             
               Ronald Gordon, pro se in docket No. 9900-95.                           
               Rajiv Madan and Anthony J. Kim, for respondent.                        
                       MEMORANDUM FINDINGS OF FACT AND OPINION                        
               CHIECHI, Judge:  Respondent determined the following defi-             
          ciencies in petitioners' Federal income tax:1                               
          1  Respondent issued one notice of deficiency (notice) to both              
                                                             (continued...)           
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