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                               UNITED STATES TAX COURT                                


                     JOZSEF AND ZSUZSANNA BALLA, Petitioners v.                       
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 13632-06.            Filed January 31, 2008.                


               Ellin Vicki Palmer, for petitioners.                                   
               Valerie L. Makarewicz, for respondent.                                 


                      MEMORANDUM FINDINGS OF FACT AND OPINION                         

               COHEN, Judge:  Respondent determined deficiencies of $4,146            
          and $2,635 in petitioners’ Federal income tax for 2002 and 2003,            
          respectively.  After concessions by the parties, the issues for             
          decision are:                                                               









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