George and Bozenna Pohoski - Page 1

                                 T.C. Memo. 1998-17                                   


                               UNITED STATES TAX COURT                                


                     GEORGE AND BOZENNA POHOSKI, Petitioners v.                       
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 9027-96.                  Filed January 13, 1998.           


               Philip Garrett Panitz, for petitioners.                                
               Donna F. Herbert, for respondent.                                      


                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               JACOBS, Judge:  Respondent determined a $28,143 deficiency in          
          petitioners' 1993 Federal income tax, and an accuracy-related               
          penalty of $2,662 pursuant to section 6662(a).                              
               After concessions, we must decide: (1) Whether petitioners             
          materially participated in the rental of their two Hawaiian                 
          condominiums for purposes of the passive activity loss rules                




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