Timothy S. Brumlik - Page 1

                                                                                     










                                 T.C. Memo. 1998-201                                  


          UNITED STATES TAX COURT                                                     

                          TIMOTHY S. BRUMLIK, Petitioner v.                           
          COMMISSIONER OF INTERNAL REVENUE, Respondent                                
          TIMOTHY S. BRUMLIK AND PATRICIA A. BRUMLIK, Petitioners v.                  
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      
                                                                                     
               Docket Nos. 21393-90, 21394-90.          Filed June 2, 1998.           
                                                                                     


               Burton L. Bruggeman, for petitioners.                                  
               Benjamin A. de Luna, for respondent.                                   



                                 MEMORANDUM OPINION                                   

               PARR, Judge:   These consolidated cases are before the Court           
          on respondent's motions for summary judgment filed on December              








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