Mato L. Marinovich and Daphne Marinovivch - Page 1

                                 T.C. Memo. 1999-179                                  

                               UNITED STATES TAX COURT                                

               MATO L. MARINOVICH AND DAPHNE MARINOVICH, Petitioners v.               
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket Nos. 36934-86, 21754-89.          Filed May 28, 1999.           

               John T. Morin and Edward S. Saviano, for petitioners.                  
               Elizabeth Girafalco Chirich, for respondent.                           

                                 MEMORANDUM OPINION                                   

               SWIFT, Judge:  This matter is before us in these                       
          consolidated cases on respondent's motion for summary judgment              
          with regard to the deductibility as a loss under section                    
          165(c)(2) of the amount of cash invested in a tax shelter                   

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