Robert L. Boehm and Winona J. Mowrey - Page 1

















                                 T.C. Memo. 1999-227                                  


                               UNITED STATES TAX COURT                                


                ROBERT L. BOEHM AND WINONA J. MOWREY, Petitioners v.                  
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      
                  CRESTMARK MORTGAGE SERVICES, INC., Petitioner v.                    
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket Nos. 14355-97, 14356-97.    Filed July 12, 1999.                

               Allen R. Weed, for petitioners.                                        
               Alvin A. Ohm, for respondent.                                          

                                 MEMORANDUM OPINION                                   
               THORNTON, Judge:  These cases were consolidated for trial,             
          briefing, and opinion.                                                      
               Pursuant to separate notices of deficiency, respondent                 
          determined the following deficiencies, penalties, and additions             
          to tax:                                                                     







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