Patrick C. Badell and Lillian A. Badell - Page 1
















                                 T.C. Memo. 2000-303                                  


                               UNITED STATES TAX COURT                                


               PATRICK C. BADELL AND LILLIAN A. BADELL, Petitioners v.                
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      
                RONALD L. WILSON AND DONNA M. WILSON, Petitioners v.                  
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket Nos. 14830-98, 14831-98.1   Filed September 26, 2000.           


               Ronald L. Wilson, for petitioners.                                     
               Timothy S. Sinnott, for respondent.                                    


                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               COLVIN, Judge:  Respondent determined deficiencies in                  
          petitioners’ income tax and determined that petitioners are                 


               1  These cases were consolidated for trial, briefing, and              
          opinion by order of this Court on Aug. 19, 1999.                            





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