Jack R. and Patricia J. Finnegan - Page 1

                                 T.C. Memo. 1997-486                                  


                               UNITED STATES TAX COURT                                


                  JACK R. AND PATRICIA J. FINNEGAN, Petitioners v.                    
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 6944-95.                  Filed October 28, 1997.           


               Jack R. Finnegan, pro se.                                              
               Louis B. Jack, for respondent.                                         


                       MEMORANDUM FINDINGS OF FACT AND OPINION                        
               VASQUEZ, Judge:  Respondent determined a $10,801 deficiency            
          in petitioners' 1991 Federal income tax.  The issue for decision            
          is whether petitioners are entitled to deduct various costs                 










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