Big Hong Ng - Page 1

                                 T.C. Memo. 1997-248                                  


                               UNITED STATES TAX COURT                                


                             BIG HONG NG, Petitioner v.                               
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      
                          STRONG HOPE, LTD., Petitioner v.                            
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket Nos. 20814-93, 21277-93.          Filed June 2, 1997.           


               Albert C. Lum, for petitioners.                                        
               Debra K. Estrem and James P. Thurston, for respondent.                 


                                 MEMORANDUM OPINION                                   

               JACOBS, Judge:  In docket No. 20814-93, petitioner Big Hong Ng         
          (Ms. Ng) seeks a redetermination of the following revised tax               
          determinations made by respondent:                                          







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