Verl W. and Frances M. Haderlie - Page 1

                                 T.C. Memo. 1997-525                                  

                               UNITED STATES TAX COURT                                

                   VERL W. AND FRANCES M. HADERLIE, Petitioners v.                    
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 8856-96.                Filed November 19, 1997.            

               Verl W. and Frances M. Haderlie, pro sese.                             
               Michael W. Lloyd, for respondent.                                      

                       MEMORANDUM FINDINGS OF FACT AND OPINION                        
               GERBER, Judge:  Respondent determined a $10,049 deficiency             
          in petitioners' 1991 income tax that is attributable to one                 
          adjustment.1  That adjustment pertains to a scheme where                    

               1 An automatic computational adjustment was also made to               
          petitioners' claimed Schedule A medical deduction due solely to             
          the increase in adjusted gross income and a corresponding                   
          increase in the threshold for the medical deduction.                        

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