Richard L. and Kathryn Dyckman - Page 1

                                 T.C. Memo. 1999-79                                   

                               UNITED STATES TAX COURT                                

                   RICHARD L. AND KATHRYN DYCKMAN, Petitioners v.                     
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 24248-95.             Filed March 12, 1999.                 

               Richard L. and Kathryn Dyckman, pro sese.                              
               Louise R. Forbes and John R. Mikalchus, for respondent.                

                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               ARMEN, Special Trial Judge:  This case was heard pursuant to           
          the provisions of section 7443A(b)(3) and Rules 180, 181, and               

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

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