Marcos Eliseo and Teodora C. Escobar De Paz, et al. - Page 1















                                 T.C. Memo. 2000-176                                  


                               UNITED STATES TAX COURT                                


                MARCOS ELISEO AND TEODORA C. ESCOBAR DE PAZ, ET AL.,1                 
             Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent              


               Docket Nos. 19401-98, 2358-99,           Filed May 26, 2000.           
          2743-99.                                                                    

               Marcos Eliseo Escobar de Paz, pro se in docket No. 19401-98.           
               Jose A. Batres, pro se in docket No. 2358-99.                          
               Agustin Perez, pro se in docket No. 2743-99.                           
               Ric Hulshoff, Gary Slavett, and Jean Song, for respondent.             










          1  Cases of the following petitioners are consolidated                      
          herewith: Jose A. and Dina Batres, docket No. 2358-99; and                  
          Agustin Perez and Isabel Sanchez, docket No. 2743-99.                       




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