Blair R. Laing & Donna R. Laing - Page 1

                                       T.C. Memo. 1997-543                                            
                                                                                                     
                                     UNITED STATES TAX COURT                                          


                 BLAIR R. LAING & DONNA R. LAING, Petitioners v.                                      
                        COMMISSIONER OF INTERNAL REVENUE, Respondent                                  



            Docket No. 13135-97.                 Filed December 9, 1997.                              


            F. Pen Cosby, for petitioners.                                                            
            Jordan Musen and Angela J. Kennedy, for respondent.                                       


                                        MEMORANDUM OPINION                                            

                 ARMEN, 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, all section references are to the                          
            Internal Revenue Code, as amended, and all Rule references are to                         
                                                                         (continued...)               




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