Dale A. Rinehart and Jeana L. Yeager, f.k.a. Jeana L. Rinehart, et al. - Page 1

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                                  T.C. Memo. 2002-9                                   


                               UNITED STATES TAX COURT                                


           DALE A. RINEHART AND JEANA L. YEAGER, f.k.a. JEANA L. RINEHART,            
                               ET AL.,1 Petitioners v.                                
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket Nos. 20185-98, 15968-99,    Filed January 9, 2002.              
                           15969-99, 7007-00.                                         

               Frank C. Hider, for petitioners.                                       
               Stephen W. Brower, for respondent.                                     


                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               VASQUEZ, Judge:  Respondent determined deficiencies in and             
          penalties on petitioners’ Federal income taxes as follows:                  


               1  Cases of the following petitioners are consolidated                 
          herewith:  Jeana L. Yeager, docket No. 15968-99; Dale A.                    
          Rinehart, docket No. 15969-99; Jeana L. Yeager, docket No. 7007-            
          00.