John P. and Carolyn L. Raney - Page 1

                                 T.C. Memo. 1997-200                                  

                               UNITED STATES TAX COURT                                

                    JOHN P. AND CAROLYN L. RANEY, Petitioners v.                      
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 4039-95.                  Filed May 1, 1997.                

               John P. and Carolyn L. Raney, pro sese.                                
               Margaret A. Martin, for respondent.                                    

                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               WELLS, Judge:  Respondent determined a deficiency of $27,062           
          in petitioners' 1991 Federal income tax.                                    
               Unless otherwise indicated, all section references are to              
          the Internal Revenue Code as in effect for the year in issue, and           
          all Rule references are to the Tax Court Rules of Practice and              

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