Ronald D. and Shirley A. Blush - Page 1

                                 T.C. Memo. 1999-191                                  

                               UNITED STATES TAX COURT                                

                   RONALD D. AND SHIRLEY A. BLUSH, Petitioners v.                     
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 3637-98.                    Filed June 10, 1999.            

               David A. Slacter, for petitioners.                                     
               William J. Gregg, for respondent.                                      

                                 MEMORANDUM OPINION                                   

               PANUTHOS, Chief Special Trial Judge:  This case was heard              
          pursuant to section 7443A(b)(3)1 and Rules 180, 181, and 182.               

                   Unless otherwise indicated, all section references are             
          to the Internal Revenue Code in effect for the years in issue.              
          All Rule references are to the Tax Court Rules of Practice and              

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