Karl T. and Kathleen S. Harvey - Page 1

                                  T.C. Memo. 1999-54                                   

                               UNITED STATES TAX COURT                                 

                KARL T. HARVEY AND KATHLEEN S. HARVEY, Petitioners v.                  
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                       

               Docket No. 14541-97.                Filed February 26, 1999.            

               Steven M. Cyr, for petitioners.                                         
               Ann M. Murphy, for respondent.                                          

                                  MEMORANDUM OPINION                                   

               DINAN, Special Trial Judge:  This case was submitted                    
          pursuant to the provisions of section 7443A(b)(3) and Rules 180,             
          181, and 182.1                                                               

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

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