William Joseph and Robin B. Westmiller - Page 1

                                 T.C. Memo. 1998-140                                  


                               UNITED STATES TAX COURT                                


               WILLIAM JOSEPH AND ROBIN B. WESTMILLER, Petitioners v.                 
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 19591-96.                   Filed April 15, 1998.           


               William Joseph Westmiller and Robin B. Westmiller, pro sese.           
               Mark A. Weiner, for respondent.                                        


                                 MEMORANDUM OPINION                                   

               LARO, Judge:  This case is before the Court fully                      
          stipulated.  See Rule 122.  William Joseph and Robin B.                     
          Westmiller petitioned the Court to redetermine respondent's                 
          determination of a $72,022 deficiency in their 1992 Federal                 
          income tax.  Following concessions by the parties, the only                 






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