Rick and Ruth Baime Richards - Page 1
















                                 T.C. Memo. 1999-163                                  


                               UNITED STATES TAX COURT                                


                    RICK AND RUTH BAIME RICHARDS, Petitioners v.                      
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 12430-97.             Filed May 14, 1999.                   

               Rick and Ruth Baime Richards, pro sese.                                
               Patrick Lucas, for respondent.                                         

                                 MEMORANDUM OPINION                                   

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




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




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