Michael E. and Nancy Hentges - Page 1

                                 T.C. Memo. 1998-244                                  


                               UNITED STATES TAX COURT                                


                    MICHAEL E. AND NANCY HENTGES, Petitioners v.                      
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 11049-96.                     Filed July 6, 1998.           

               James A. Hogue and James O. Goodwin, for petitioners.                  
               William F. Castor, for respondent.                                     


                                 MEMORANDUM OPINION                                   

               COUVILLION, Special Trial Judge:  This case was heard                  
          pursuant to section 7443A(b)1 and Rules 180, 181, and 182.                  




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




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