Joyce E. & Jerome G. Beery - Page 1

                                 T.C. Memo. 2003-331                                  


                               UNITED STATES TAX COURT                                


                     JOYCE E. & JEROME G. BEERY, Petitioners v.                       
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 12113-01.             Filed December 3, 2003.               

               Joyce E. and Jerome G. Beery, pro sese.                                
               Dennis R. Onnen, for respondent.                                       


                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               MARVEL, Judge:  Respondent determined the following                    
          deficiencies and penalties with respect to petitioners’ Federal             
          income taxes:1                                                              
                                                                                     

               1All section references are to the Internal Revenue Code in            
          effect for the taxable years at issue, and all Rule references              
          are to the Tax Court Rules of Practice and Procedure.                       





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