Patty K. Copeland, a.k.a. Patty K. White - Page 1
















                                 T.C. Memo. 2000-181                                  


                               UNITED STATES TAX COURT                                


               PATTY K. COPELAND, A.K.A. PATTY K. WHITE, Petitioner v.                
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      
                          ALVIN C. COPELAND, Petitioner v.                            
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket Nos. 23228-90, 23229-90.    Filed June 14, 2000.                


               J. Grant Coleman, for petitioners.                                     
               Elaine Harris Warren and Thomas L. Fenner, for respondent.             


                                 MEMORANDUM OPINION                                   

               SWIFT, Judge:  In these consolidated cases, respondent                 
          determined deficiencies in petitioners’ Federal income taxes and            
          additions to tax as follows:                                                








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