Randy L. and Julie J. Wysong - Page 1

                                 T.C. Memo. 1998-128                                  


                               UNITED STATES TAX COURT                                


                    RANDY L. AND JULIE J. WYSONG, Petitioners v.                      
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 22527-96.                    Filed April 1, 1998.           


               Jess A. Bahs and Frank M. Polasky, for petitioners.                    
               Elizabeth Patino, for respondent.                                      


                       MEMORANDUM FINDINGS OF FACT AND OPINION                        
               LARO, Judge:  In a notice of deficiency dated July 19, 1996,           
          respondent determined deficiencies in petitioners' Federal income           
          tax for 1992 and 1993 in the amounts of $28,507 and $13,643,                
          respectively.  The deficiencies stem from the disallowance of               
          rent paid by Wysong Medical Corp. (Wysong Medical), a subchapter            
          S corporation, to Wysong Corp., a subchapter C corporation, and a           





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