J. Michael Joly and Bonnie B. Joly, Jody Steven Joly, and David Andrew Joly - Page 1

                                 T.C. Memo. 1998-361                                  

                               UNITED STATES TAX COURT                                

                J. MICHAEL JOLY AND BONNIE B. JOLY, JODY STEVEN JOLY,                 
                        AND DAVID ANDREW JOLY, Petitioners v.                         
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 5985-97.             Filed October 5, 1998.                 

               J. Michael Joly and Jody Steven Joly, pro se.                          
               Stephen J. Neubeck, for respondent.                                    

                                 MEMORANDUM OPINION                                   

               DINAN, Special Trial Judge:  This case was heard pursuant to           
          the provisions of section 7443A(b)(3) and Rules 180, 181, and               

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

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