














                                 T.C. Memo. 2002-19                                   


                               UNITED STATES TAX COURT                                


                   WILLIAM G. AND DEBRA C. KELLEN, Petitioners v.                     
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 5429-00.            Filed January 22, 2002.                 

               Robert S. Schriebman and Patrick E. McGinnis, for                      
          petitioners.                                                                
               Timothy S. Sinnott, for respondent.                                    


                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               ARMEN, Special Trial Judge:  In a so-called affected items             
          notice of deficiency, respondent determined additions to tax to             
          petitioners’ Federal income tax for the year and in the amounts             
          as shown below:

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