Edward L. Walter and Jamie K. Walter - Page 1

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                                 T.C. Memo. 2007-2                                    


                               UNITED STATES TAX COURT                                


                EDWARD L. WALTER AND JAMIE K. WALTER, Petitioners v.                  
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 8321-05.           Filed January 3, 2007.                   


               Deborah R. Jaffe and Robert M. McCallum, for petitioners.              
               Julie L. Payne, for respondent.                                        


                                 MEMORANDUM OPINION                                   

               LARO, Judge:  This case is before the Court for decision               
          without trial.  See Rule 122.1  Petitioners petitioned the Court            
          to redetermine respondent’s determination of a $167,401                     


               1 Rule references are to the Tax Court Rules of Practice and           
          Procedure.  Unless otherwise indicated, section references are to           
          the applicable versions of the Internal Revenue Code.