Stephen L. and Doralynn Goodman - Page 1


















                                  T.C. Memo. 2000-23                                    


                                UNITED STATES TAX COURT                                 


                   STEPHEN L. AND DORALYNN GOODMAN, Petitioners v.                      
                     COMMISSIONER OF INTERNAL REVENUE, Respondent                       
                      JOHN R. AND PHYLLIS G. RAY, Petitioners v.                        
                     COMMISSIONER OF INTERNAL REVENUE, Respondent                       


               Docket Nos. 15386-98, 16864-98.      Filed January 19, 2000.             


               Howard A. Weinberger, for petitioners.                                   
               Kenneth L. Bressler and Ann S. O’Blenes, for respondent.                 



                                  MEMORANDUM OPINION                                    

               FOLEY, Judge:  By notice dated June 24, 1998, respondent                 
          determined deficiencies in, and penalties relating to, Stephen                






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