Kenneth C. and Elaine Schmidt - Page 1

                                 T.C. Memo. 1997-41                                   

                               UNITED STATES TAX COURT                                

                    KENNETH C. AND ELAINE SCHMIDT, Petitioners v.                     
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 2882-96.                  Filed January 23, 1997.           

               Mark Kutschenreuter, for petitioners.                                  
               James E. Schacht, for respondent.                                      

                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               ARMEN, Special Trial Judge:  This case was heard pursuant to           
          the provisions of section 7443A(b)(3) and Rules 180, 181, and               

          1 Unless otherwise indicated, all section references are to                 
          the Internal Revenue Code in effect for the taxable years in                
          issue, and all Rule references are to the Tax Court Rules of                
          Practice and Procedure.                                                     

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