David R. and Margaret J. Klaassen - Page 1

                                 T.C. Memo. 1998-241                                  


                               UNITED STATES TAX COURT                                


                  DAVID R. AND MARGARET J. KLAASSEN, Petitioners v.                   
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 11210-97.               Filed July 2, 1998.                 
                                                                                     


               David R. Klaassen and Margaret J. Klaassen, pro sese.                  
               Charles J. Graves, for respondent.                                     


                    MEMORANDUM FINDINGS OF FACT AND OPINION                           

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

          1 Unless otherwise indicated, all section references are to                 
          the Internal Revenue Code in effect for 1994, the taxable year in           
                                                             (continued...)           




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