Lloyd L. Barber, Jr. and Janet M. Barber - Page 1

                                 T.C. Memo. 1999-260                                  

                               UNITED STATES TAX COURT                                

               LLOYD L. BARBER, JR. AND JANET M. BARBER, Petitioners v.               
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 7197-98.                   Filed August 4, 1999.            

               Lloyd L. Barber, Jr. and Janet M. Barber, pro sese.                    
               Stephen Baker, for respondent.                                         

                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               JACOBS, Judge:  Respondent determined a $2,422 deficiency in           
          petitioners' 1995 Federal income tax.                                       
               The issue for decision concerns petitioners' entitlement to a          
          deduction on their individual 1995 Federal tax return for claimed           
          losses incurred by Legal Search, Inc., all the stock of which is            

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