O.H. Tolley, Jr. and Betty Tolley - Page 1

                                 T.C. Memo. 1997-244                                  

                               UNITED STATES TAX COURT                                

                  O.H. TOLLEY, JR. AND BETTY TOLLEY, Petitioners v.                   
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 11407-95.                     Filed May 29, 1997.           

               William H. Scheil, Jr., for petitioners.                               
               Veena Luthra, for respondent.                                          

                                 MEMORANDUM OPINION                                   
               GOLDBERG, Special Trial Judge:  This case was heard pursuant           
          to section 7443A(b)(3) and Rules 180, 181, and 182.1  Respondent            
          determined a deficiency in petitioners' Federal income tax for              

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

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