Duane D. & Ina R. Gay - Page 1















                                 T.C. Memo. 2007-87                                   


                               UNITED STATES TAX COURT                                


                        DUANE D. & INA R. GAY, Petitioners v.                         
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 14273-05.             Filed April 12, 2007.                 


               Duane D. & Ina R. Gay, pro sese.                                       
               Albert B. Kerkhove, for respondent.                                    


                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               CHIECHI, Judge:  Respondent determined the following defi-             
          ciencies in, and accuracy-related penalties under section                   
          6662(a)1 on, petitioners’ Federal income tax (tax):                         



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





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