Arlan L. Rower and Sandra M. Howard - Page 1

                                 T.C. Memo. 1998-117                                  


                               UNITED STATES TAX COURT                                


                 ARLAN L. ROWER AND SANDRA M. HOWARD, Petitioners v.                  
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 20045-95.              Filed March 23, 1998.                


               Arlan L. Rower, pro se.                                                
               Mark A. Weiner, for respondent.                                        


                       MEMORANDUM FINDINGS OF FACT AND OPINION                        
               WRIGHT, Judge:  Respondent determined a deficiency of $9,046           
          in, and an accuracy-related penalty of $1,808 on, petitioners'              
          Federal income tax for 1993.                                                
               The issues for decision are:                                           
               (1)  Whether petitioners are entitled for 1993 to deduct a             
          net loss from an activity that they reported in Schedule C of               





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