Bernhard F. and Cynthia G. Manko - Page 1

                                 T.C. Memo. 1997-510                                  


                               UNITED STATES TAX COURT                                


                  BERNHARD F. AND CYNTHIA G. MANKO, Petitioners v.                    
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 26025-93.                Filed November 12, 1997.           


               Irwin S. Meyer and Herbert Stoller, for petitioners.                   
               Lawrence L. Davidow, Roland Barral, Kevin M. Curran, and               
          Louis A. Ramunno, for respondent.                                           


                                 MEMORANDUM OPINION                                   

               JACOBS, Judge:  This case is presently before this Court on            
          petitioners' motion for partial summary judgment.                           
               This case involves deficiencies, additions to tax, and                 
          additional interest with regard to petitioners' Federal income              






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