Sherald Lynn and Susan Jana Davis - Page 1

                                 T.C. Memo. 2000-210                                  

                               UNITED STATES TAX COURT                                

                  SHERALD LYNN AND SUSAN JANA DAVIS, Petitioners v.                   
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 12859-98.                    Filed July 10, 2000.           

               Sherald Lynn Davis, pro se.                                            
               Portia Rose, for respondent.                                           

                                 MEMORANDUM OPINION                                   
               WOLFE, Special Trial Judge:  Respondent determined a                   
          deficiency in petitioners’ Federal income tax of $3,060 for the             
          taxable year 1996.  Unless otherwise indicated, section                     
          references are to the Internal Revenue Code in effect for the               
          year in issue, and all Rule references are to the Tax Court Rules           
          of Practice and Procedure.                                                  

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