T.C. Memo. 2001-129                                  
                               UNITED STATES TAX COURT                                
             ORELAND A. AND LUCILLE S. THORNSJO, ET AL.,1 Petitioners v.              
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      
               Docket Nos. 5549-95, 8812-95,       Filed June 6, 2001.                
          10657-95.                                                                   
               Terrance A. Costello, for petitioners.                                 
               Tracy A. Martinez, for respondent.                                     
                       MEMORANDUM FINDINGS OF FACT AND OPINION                        
               DAWSON, Judge:  These consolidated cases were assigned to              
          Special Trial Judge Norman H. Wolfe pursuant to the provisions of           
          section 7443A(b)(4) in effect when these proceedings commenced,             
          1    Cases of the following petitioners are consolidated for                
          opinion:  Donald L. and Diane J. Woolf, docket No. 8812-95; and             
          Lawrence J. and Dorothy A. Furlong, docket No. 10657-95.                    
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