Ernest L. and Kathleen Newsome - Page 14

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                 In addition, we find respondent's conclusions supported by                           
            the fact that her estimates of petitioner's gross receipts are in                          
            line with the results that respondent observed in the                                      
            examinations of similarly situated taxpayers and supported by                              
            information received from the Star Telegram.  We also note that                            
            petitioners' incomes as determined in the notice of deficiency                             
            are more consistent with the transactions reflected on the                                 
            records of petitioners' joint checking account than the incomes                            
            reported on their Federal income tax returns.                                              
                  Accordingly, the determinations made by respondent in the                            
            notice of deficiency are sustained.                                                        
                  To reflect the foregoing,                                                            
                                                            Decision will be entered                   
                                                      for respondent.                                  

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