Arnold S. and Ellen K. Jacobs - Page 1

                                       T.C. Memo. 1997-429                                            

                                     UNITED STATES TAX COURT                                          

                        ARNOLD S. AND ELLEN K. JACOBS, Petitioners v.                                 
                        COMMISSIONER OF INTERNAL REVENUE, Respondent                                  

                  Docket No. 1333-89.                Filed September 23, 1997.                        

                  Abraham Gutwein and Ira Akselrad, for petitioners.                                  
                  Louis A. Ramunno and Paulette Segal, for respondent.                                

                                        MEMORANDUM OPINION                                            

                  DAWSON, Judge:  This case was assigned to Special Trial                             
            Judge Norman H. Wolfe pursuant to the provisions of section                               
            7443A(b)(4) and Rules 180, 181, and 183.  All section references                          
            are to the Internal Revenue Code in effect for the tax year in                            

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