Rodney W. and Lynnell R. Frazier - Page 1

















                                  T.C. Memo. 1999-5                                    


                               UNITED STATES TAX COURT                                 


                   RODNEY W. & LYNNELL R. FRAZIER, Petitioners v.                      
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                       


               Docket No. 12644-97.                 Filed January 14, 1999.            


               Rodney W. and Lynnell R. Frazier, pro sese.                             
               Alan Friday, for respondent.                                            


                                  MEMORANDUM OPINION                                   

               THORNTON, Judge:  By separate notices of deficiency,                    
          respondent determined the following deficiencies and penalties               
          with respect to petitioner husband’s 1993 Federal income taxes               
          and petitioners’ joint 1994 and 1995 Federal income taxes:                   








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