Frances J. Ryan - Page 1

                                 T.C. Memo. 1998-331                                  

                               UNITED STATES TAX COURT                                

                           FRANCES J. RYAN, Petitioner v.                             
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      
                   W. GREGORY AND PATRICIA L. RYAN, Petitioners v.                    
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket Nos. 461-96, 1274-96.       Filed September 21, 1998.           

               Ross F. Stancati, for petitioner in docket No. 461-96.                 
               Daniel P. McGlinn, Russell A. Kreis, and Matthew S. DePerno,           
          for petitioners in docket No. 1274-96.                                      
               Alexandra E. Nicholaides, for respondent.                              

                       MEMORANDUM FINDINGS OF FACT AND OPINION                        
               DEAN, Special Trial Judge:  These cases were heard pursuant            
          to section 7443A(b)(3) and Rules 180, 181, and 182.1   These                

               1Unless otherwise indicated, section references are to the             
          Internal Revenue Code in effect for the years at issue, and Rule            

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