Larry G. and Helen M. Horst - Page 1

                                 T.C. Memo. 2000-52                                   

                               UNITED STATES TAX COURT                                

                     LARRY G. AND HELEN M. HORST, Petitioners v.                      
                    COMMISSIONER OF INTERNAL REVENUE, Respondent.                     

               Docket No. 11665-98.                Filed February 18, 2000.           

               Larry G. and Helen M. Horst, pro se.                                   
               Bradley C. Plovan, for respondent.                                     

                                 MEMORANDUM OPINION                                   

               PANUTHOS, Chief Special Trial Judge:  Respondent determined            
          a deficiency of $926 in petitioners’ Federal income tax 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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