John P. & Teresa Hennen - Page 1















                                 T.C. Memo. 1999-306                                   


                               UNITED STATES TAX COURT                                 


                       JOHN P. & TERESA HENNEN, Petitioners v.                         
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                       


               Docket No. 7535-98.              Filed September 16, 1999.              


               Garry A. Pearson and Jon J. Jensen, for petitioners.                    
               Blaine C. Holiday, for respondent.                                      


                       MEMORANDUM FINDINGS OF FACT AND OPINION                         

               PAJAK, Special Trial Judge:  Respondent determined                      
          deficiencies in petitioners' 1994, 1995, and 1996 Federal income             
          taxes in the amounts of $1,583, $1,562, and $1,551, respectively.            
          All section references are to the Internal Revenue Code in effect            
          for the years in issue.  All Rule references are to the Tax Court            
          Rules of Practice and Procedure.                                             






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