Christopher Joseph Bush and Robin Leigh Pickering - Page 1
















                                 T.C. Memo. 2002-33                                   


                               UNITED STATES TAX COURT                                


          CHRISTOPHER JOSEPH BUSH AND ROBIN LEIGH PICKERING, Petitioners v.           
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 7401-00.           Filed February 4, 2002.                  

               Christopher Joseph Bush and Robin Leigh Pickering, pro sese.           
               Michele A. Yates, for respondent.                                      


                       MEMORANDUM FINDINGS OF FACT AND OPINION                        
               DEAN, Special Trial Judge:  Respondent determined a                    
          deficiency of $2,593 in petitioners’ 1996 Federal income tax.               
          Unless otherwise indicated, all section references are to the               
          Internal Revenue Code in effect for the year in issue, and all              
          Rule references are to the Tax Court Rules of Practice and                  
          Procedure.                                                                  







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