William T. Shipes, Jr. and Kathy D. Shipes - Page 1

                                 T.C. Memo. 1997-304                                  

                               UNITED STATES TAX COURT                                

             WILLIAM T. SHIPES, JR. AND KATHY D. SHIPES, Petitioners v.               
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 18409-95.                     Filed July 1, 1997.           

               William T Shipes, Jr., & Kathy D. Shipes, pro sese.                    
               Monica J. Howland, for respondent.                                     

                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               WRIGHT, Judge:  Respondent determined a deficiency of                  
          $39,393 in petitioners' Federal income tax for taxable year 1991.           
          We must decide whether section 10331 permits the use of multiple            

               1Unless otherwise indicated, all section references are to             
          the Internal Revenue Code in effect during the year at issue, and           
          all Rule references are to the Tax Court Rules of Practice and              

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