Richard S. and Benice F. Roberts - Page 1

                                 T.C. Memo. 1998-172                                  

                               UNITED STATES TAX COURT                                

                  RICHARD S. AND BERNICE F. ROBERTS, Petitioners v.                   
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 467-97.                Filed May 11, 1998.                  

               Richard S. Roberts, pro se.                                            

               Bradley T. Stanek, for respondent.                                     

                                 MEMORANDUM OPINION                                   

               NAMEROFF, Special Trial Judge:  This case was heard pursuant           
          to the provisions of section 7443A(b)(3)1 and Rules 180, 181, and           

               1  Unless otherwise indicated, all section references are to           
          the Internal Revenue Code in effect for the year in issue.  All             
          Rule references are to the Tax Court Rules of Practice and                  

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