Gerald P. and Abbe L. Keane - Page 1

                                 T.C. Memo. 1998-116                                  

                               UNITED STATES TAX COURT                                

                     GERALD P. AND ABBE L. KEANE, Petitioners v.                      
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 23705-95.                   Filed March 23, 1998.           

               Fred Alan Jones, for petitioners.                                      
               Laurel M. Robinson, for respondent.                                    

                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               DEAN, Special Trial Judge:  This case was heard pursuant to            
          section 7443A(b)(3) and Rules 180, 181, and 182.1                           

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

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