Raymond B. and Joan M. Marvin - Page 1

          T.C. Memo. 1999-362                                                         

                               UNITED STATES TAX COURT                                

                    RAYMOND B. AND JOAN M. MARVIN, Petitioners v.                     
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 13909-98.           Filed October 29, 1999.                 

               Raymond B. Marvin, pro se.                                             
               Timothy F. Salel, for respondent.                                      
                                 MEMORANDUM OPINION                                   

               GOLDBERG, Special Trial Judge:  Respondent determined a                
          deficiency in petitioners' Federal income tax in the amount of              
          $2,765 for the taxable year 1996.  Unless otherwise indicated,              
          section references are to the Internal Revenue Code in effect for           
          the year in issue.                                                          
               The issues for decision are:  (1) Whether petitioners' jade            
          activity was an activity engaged in for profit within the meaning           

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