Alan G. Bone and Kathleen A. Bone - Page 1
















                                 T.C. Memo. 2001-43                                   


                               UNITED STATES TAX COURT                                


                  ALAN G. BONE AND KATHLEEN A. BONE, Petitioners v.                   
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      
            JEFFREY M. GUERRERO AND GENEDINE R. GUERRERO, Petitioners v.              
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket Nos. 20220-98, 20221-98.     Filed February 23, 2001.           


               James L. McDonald, Sr., for petitioners.                               
               Larry D. Anderson, for respondent.                                     


                       MEMORANDUM FINDINGS OF FACT AND OPINION                        
               GERBER, Judge:  In separate notices of deficiency,1                    
          respondent determined deficiencies in petitioners’ income taxes             
          as follows:                                                                 


               1 These cases have been consolidated for purposes of trial,            
          briefing, and opinion.                                                      




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