Geoff Eyler & Audrey Eyler - Page 1















                                 T.C. Memo. 2007-350                                  


                               UNITED STATES TAX COURT                                


                     GEOFF EYLER & AUDREY EYLER, Petitioners v.                       
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 18183-05.             Filed November 27, 2007.              


               Michael R. Horn, for petitioners.                                      
               Henry N. Carriger, for respondent.                                     


                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               CHIECHI, Judge:  Respondent determined a deficiency of $964            
          in petitioners’ Federal income tax (tax) for their taxable year             
          2001.                                                                       
               We must decide whether petitioners are entitled for their              









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