Preston L. and Ruby M. Payton - Page 1

                                 T.C. Memo. 1998-462                                  

                               UNITED STATES TAX COURT                                

                    PRESTON L. AND RUBY M. PAYTON, Petitioners v.                     
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 5405-97.             Filed December 30, 1998.               

               Ruby M. Payton, pro se.                                                
               Roger W. Bracken, for respondent.                                      

                                 MEMORANDUM OPINION                                   

               PAJAK, Special Trial Judge:  This case was heard pursuant to           
          section 7443A(b)(3) and Rules 180, 181, and 182.  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             

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