T.C. Memo. 1999-349                                  
                               UNITED STATES TAX COURT                                
                     RONALD AND BARBARA KIMMICH, Petitioners v.                       
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      
               Docket No. 994-90.                   Filed October 21, 1999.           
               David A. Carris, for petitioners.                                      
               Timothy S. Sinnott, for respondent.                                    
                       MEMORANDUM FINDINGS OF FACT AND OPINION                        
               WELLS, Judge:  Respondent determined deficiencies in, and              
          additions to, petitioners' Federal income taxes, as follows:                
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