Randall L. Kirst and Mary M. Kirst - Page 1

                                       T.C. Memo. 1997-353                                            


                                     UNITED STATES TAX COURT                                          


                     RANDALL L. KIRST and MARY M. KIRST, Petitioners v.                               
                        COMMISSIONER OF INTERNAL REVENUE, Respondent                                  


                  Docket No. 22189-95.                    Filed July 31, 1997.                        


                  Curt R. Craton, for petitioners.                                                    
                  Willis B. Douglass, for respondent.                                                 


                                        MEMORANDUM OPINION                                            

                  WRIGHT, Judge:  Respondent determined a deficiency of                               
            $25,561 in petitioners' Federal income tax for taxable year 1990.                         
            Respondent further determined that petitioners are liable for the                         









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