Jere J. and Paulette M. Solvie - Page 1

                                 T.C. Memo. 2004-55                                   


                               UNITED STATES TAX COURT                                


                   JERE J. AND PAULETTE M. SOLVIE, Petitioners v.                     
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 9525-98.             Filed March 9, 2004.                   


               Garry A. Pearson, Jon J. Jensen, and Alexander F. Reichert,            
          for petitioners.                                                            
               Blaine C. Holiday, for respondent.                                     



                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               CHIECHI, Judge:  Respondent determined deficiencies of                 
          $3,248, $3,577, and $5,817 in petitioners’ Federal income tax               
          (tax) for 1993, 1994, and 1995, respectively.                               







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