Laurence L. and Patricia Jacobs - Page 1













          T.C. Memo. 2000-123                                                         

                                                                                     
                               UNITED STATES TAX COURT                                


                   LAURENCE L. AND PATRICIA JACOBS, Petitioners v.                    
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      
                    JAMES W. AND JANICE A. GEIS, Petitioners v.                       
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket Nos. 18259-98, 1099-99.1   Filed April 10, 2000.                


               Laurence L. Jacobs, Patricia Jacobs, James W. Geis, and                
          Janice A. Geis, pro sese.                                                   
               Jordan S. Musen and Michael A. Skeen, for respondent.                  


                                 MEMORANDUM OPINION                                   

               WELLS, Judge:  Respondent determined that petitioners are              


          1    These cases (hereinafter referred to as case) were                     
          consolidated for trial, briefing, and opinion.                              








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