B. Albert and Betty M. Holowinski - Page 1

                                 T.C. Memo. 1997-168                                  

                               UNITED STATES TAX COURT                                

                  B. ALBERT AND BETTY M. HOLOWINSKI, Petitioners v.                   
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 4726-96.                     Filed April 7, 1997.           

               Scott M. Estill, for petitioners.                                      
               Robert A. Varra, for respondent.                                       

                                 MEMORANDUM OPINION                                   
               POWELL, Special Trial Judge:  This case was assigned                   
          pursuant to the provisions of section 7443A(b)(3) and Rules 180,            
          181, and 182.1                                                              

          1   Unless otherwise indicated, section references are to the               
          Internal Revenue Code in effect for the years in issue, and all             
          Rule references are to the Tax Court Rules of Practice and                  

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