Clair and Judith Worthington - Page 1

                                 T.C. Memo. 1999-113                                  

                               UNITED STATES TAX COURT                                

                    CLAIR AND JUDITH WORTHINGTON, Petitioners v.                      
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 22005-97.                    Filed April 5, 1999.           

               Clair and Judith Worthington, pro sese.                                
               Brian Bernhardt, for respondent.                                       

                                 MEMORANDUM OPINION                                   
               WOLFE, Special Trial Judge:  This case was heard pursuant to           
          the provisions of section 7443A(b)(3) and Rules 180, 181, and               
          182.  All section references are to the Internal Revenue Code in            
          effect for the tax years in issue, unless otherwise indicated.              

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