Robert and Diana Roberts - Page 1

                                 T.C. Memo. 1998-301                                  

                               UNITED STATES TAX COURT                                

                      ROBERT AND DIANA ROBERTS, Petitioners v.                        
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 22985-97.                 Filed August 19, 1998.            

               Edward A. Rose, Jr., for petitioners.                                  
               T. Ian Russell, for respondent.                                        

                                 MEMORANDUM OPINION                                   

               DAWSON, Judge:  This case was assigned to Chief Special                
          Trial Judge Peter J. Panuthos, pursuant to the provisions of                
          section 7443A(b)(4) and Rules 180, 181, and 183.1  The Court                

                    Unless otherwise indicated, all section references are            
          to the Internal Revenue Code.  All Rule references are to the Tax           
          Court Rules of Practice and Procedure.                                      

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