T.C. Memo. 1999-400                                  
                               UNITED STATES TAX COURT                                
               EARL E. CLOUD, JR. AND SHEILA S. CLOUD, Petitioners v.                 
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      
               Docket No. 8299-96.                  Filed December 8, 1999.           
                                                                                     
               Earl E. Cloud, Jr., pro se.                                            
               Linda K. West, for respondent.                                         
                       MEMORANDUM FINDINGS OF FACT AND OPINION                        
               THORNTON, Judge:  Respondent determined the following                  
          deficiencies, additions to tax, and penalties with regard to                
          petitioners’ Federal income taxes:                                          
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