Joseph F. and Dorothy M. German - Page 1

                                 T.C. Memo. 1999-104                                   

                               UNITED STATES TAX COURT                                 

                   JOSEPH F. AND DOROTHY M. GERMAN, Petitioners v.                     
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                       

               Docket No. 12954-96.             Filed March 31, 1999.                  

               L. Patrick O’Day, Jr., for petitioners.                                 
               Gail K. Gibson, for respondent.                                         

                                  MEMORANDUM OPINION                                   

               THORNTON, Judge:  Respondent determined a deficiency in                 
          petitioners’ 1990 Federal income tax in the amount of $21,890.               
          The issue for decision is whether certain purported loans made by            
          petitioner husband (hereinafter petitioner) are deductible as a              

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