Harold D. and Joan E. Edwards - Page 1

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                                 T.C. Memo. 2008-24                                   


                               UNITED STATES TAX COURT                                


                    HAROLD D. AND JOAN E. EDWARDS, Petitioners v.                     
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 24277-05.             Filed February 7, 2008.               


               Robert E. Kovacevich, for petitioners.                                 
               Lisa M. Oshiro and Danae M. Rawson, for respondent.                    


                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               HAINES, Judge:  Respondent determined a deficiency of $7,729           
          in petitioners’ Federal income tax for 2003.1  The issue for                
          decision is whether income Harold D. Edwards (Mr. Edwards)                  



               1  Unless otherwise indicated, all section references are to           
          the Internal Revenue Code, as amended.  Amounts are rounded to              
          the nearest dollar.                                                         





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