Richard J. and Carol C. Spera - Page 1

                                 T.C. Memo. 1998-299                                  

                               UNITED STATES TAX COURT                                

                    RICHARD J. AND CAROL C. SPERA, Petitioners v.                     
                    COMMISSIONER OF INTERNAL REVENUE, Respondent*                     

               Docket No. 130-97.                    Filed August 18, 1998.           

               James J. Mahon, for petitioners.                                       
               Monica E. Koch and Andrew Mandell, for respondent.                     

                           SUPPLEMENTAL MEMORANDUM OPINION                            
          LARO, Judge:  The dispute herein involves the Rule 155                      
          computation mandated by the Court's Memorandum Opinion filed as             
          Spera v. Commissioner, T.C. Memo. 1998-225.  Respondent submitted           

               * This opinion supplements our Memorandum Opinion in Spera             
          v. Commissioner, T.C. Memo. 1998-225.                                       

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