Bruce L. Carpenter and Carolyn L. Carpenter - Page 1

                                 T.C. Memo. 1998-81                                   

                               UNITED STATES TAX COURT                                

             BRUCE L. CARPENTER AND CAROLYN L. CARPENTER, Petitioners v.              
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 23735-94.             Filed February 25, 1998.              

               Alan R. Herson, for petitioners.                                       
               Gerald W. Douglas, for respondent.                                     

                                 MEMORANDUM OPINION                                   
               CHIECHI, Judge:  This case is before the Court on petition-            
          ers' motion for leave to file a motion to vacate decision out of            
          time embodying petitioners' motion to vacate decision (petition-            
          ers' motion).  Respondent filed a response to petitioners' motion           
          in which respondent objects to the granting of that motion.  We             
          shall deny petitioners' motion.                                             

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