Vincent E. & Judy Bot - Page 1

                                 T.C. Memo. 1999-256                                  

                               UNITED STATES TAX COURT                                

                        VINCENT E. & JUDY BOT, Petitioners v.                         
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 7970-98.                    Filed August 3, 1999.           

               Garry A. Pearson and Jon J. Jensen, for petitioners.                   
               Blaine C. Holiday, for respondent.                                     

                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

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

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