- 9 -                                         
          T.C. Memo. 1997-126; Alexander v. Commissioner, T.C. Memo.                  
          1995-51, affd. 72 F.3d 938, 946-947 (1st Cir. 1995).  We have               
          considered all arguments by petitioners for a contrary holding,             
          and, to the extent not mentioned above, find them to be without             
          merit.  To reflect concessions by respondent,                               
                                                  Decision will be entered            
                                             under Rule 155.                          
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