Philip D. and Eleanor G. Winn - Page 1

                                 T.C. Memo. 1998-71                                   


                               UNITED STATES TAX COURT                                


                    PHILIP D. AND ELEANOR G. WINN, Petitioners v.                     
                    COMMISSIONER OF INTERNAL REVENUE, Respondent *                    
                   DAVID A. AND LOUISE A. GITLITZ, Petitioners v.                     
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket Nos. 5358-96, 5359-96.       Filed February 19, 1998.           


               Darrell D. Hallett, Larry N. Johnson, Robert J. Chicoine,              
          and John M. Colvin, for petitioners.                                        
               Keith G. Medleau, for respondent.                                      








               * This opinion replaces the prior opinion of this Court in             
          these cases, Winn v. Commissioner, T.C. Memo. 1997-286, which is            
          hereby withdrawn.                                                           




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