James D. Barber and Betty L. Barber - Page 1
















                                 T.C. Memo. 2000-372                                   


                               UNITED STATES TAX COURT                                 


                 JAMES D. BARBER AND BETTY L. BARBER, Petitioners v.                   
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                       


               Docket Nos. 7777-95, 7778-95.        Filed December 7, 2000.            

               George W. Gregory, for petitioners.                                     
               Alexandra E. Nicholaides, for respondent.                               


                       MEMORANDUM FINDINGS OF FACT AND OPINION                         

               ARMEN, Special Trial Judge:  In so-called affected items                
          notices of deficiency, respondent determined additions to tax to             
          petitioners’ Federal income taxes for the years and in the                   
          amounts as shown below:                                                      










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