David Stevan and Karen Ann Brandriet - Page 1

                                 T.C. Memo. 2000-302                                  

                               UNITED STATES TAX COURT                                

                DAVID STEVAN AND KAREN ANN BRANDRIET, Petitioners v.                  
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 4311-99.                Filed September 25, 2000.           

               David Stevan Brandriet and Karen Ann Brandriet, pro sese.              
               Melissa J. Hedtke, for respondent.                                     

                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               PARR, Judge:  Respondent determined a $75,739 deficiency in            
          petitioners' Federal income tax for the 1993 taxable year.                  
               After concessions,1 the issues for decision are:  (1)                  

               1Respondent concedes that the compensatory damage award of             
          $41,453.22 that petitioners received in 1993 is excluded from               
          petitioners' gross income pursuant to sec. 104(a)(2).                       
          Respondent also concedes that petitioners' business, Malligan's             

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