T.C. Memo. 1999-237                                  
                               UNITED STATES TAX COURT                                
             MICHAEL H. JOHNSON AND PATRICIA E. JOHNSON, Petitioners v.               
                    COMMISSIONER OF INTERNAL REVENUE, Respondent*                     
               Docket No. 23702-96.             Filed July 22, 1999.                  
                                                                                     
               Terry B. Bates, Brian J. Seery, and Robert A. Olson, for               
          petitioners.                                                                
               Steven M. Roth, for respondent.                                        
                           SUPPLEMENTAL MEMORANDUM OPINION                            
               VASQUEZ, Judge:  This case is before the Court on                      
          petitioners' motion for reconsideration of findings and opinion             
               *  On Dec. 23, 1998, and Apr. 16, 1999, the Court issued its           
          opinions (T.C. Memo. 1998-448 and T.C. Memo. 1999-127), which we            
          incorporate herein.                                                         
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