Joe T. Kieffer and Linda R. Kieffer - Page 1

                                 T.C. Memo. 1998-202                                  

                               UNITED STATES TAX COURT                                

                 JOE T. KIEFFER AND LINDA R. KIEFFER, Petitioners v.                  
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 9404-96.                     Filed June 2, 1998.            

               Joe T. Kieffer and Linda R. Kieffer, pro sese.                         
               Gregory M. Hahn and Christal W. Hillstead, for respondent.             

                       MEMORANDUM FINDINGS OF FACT AND OPINION                        
               DEAN, Special Trial Judge:  This case was heard pursuant to            
          section 7443A(b)(3) and Rules 180, 181, and 182.1  Respondent               
          determined deficiencies in petitioners' Federal income taxes for            
          the taxable years 1993 and 1994 in the amounts of $1,873 and                

               1Unless otherwise indicated, all section references are to             
          the Internal Revenue Code in effect for the taxable years in                
          issue.  All Rule references are to the Tax Court Rules of                   
          Practice and Procedure.                                                     

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