Edward W. and Virginia K. Reiher - Page 4

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          Commissioner, T.C. Memo. 1997-156; Berst v. Commissioner, T.C.              
          Memo. 1997-137; Martinez v. Commissioner, T.C. Memo. 1997-126;              
          Fredrickson v. Commissioner, T.C. Memo. 1997-125.  We hold                  
          similarly today.  Petitioner has presented no new arguments which           
          would change our view on the instant issue, and we continue to              
          adhere to our view as espoused in those memorandum opinions for             
          the reasons stated therein.                                                 
               To reflect the foregoing,                                              
                                                  Decision will be entered            
                                             for respondent.                          





























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