Manley Mullings and Melvina Barnes-Mullings - Page 1

                                 T.C. Memo. 1997-114                                  

                               UNITED STATES TAX COURT                                

             MANLEY MULLINGS AND MELVINA BARNES-MULLINGS, Petitioners v.              
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 8858-95.                Filed March 5, 1997.                

               Manley Mullings and Melvina Barnes-Mullings, pro sese.                 
               Linda P. Azmon and Laurence D. Ziegler, 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 years in             
          issue, unless otherwise indicated.  All Rule references are to              

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