Otis W. Jordan and Alma F. Jordan - Page 1
















                                 T.C. Memo. 2000-206                                  


                               UNITED STATES TAX COURT                                


                  OTIS W. JORDAN AND ALMA F. JORDAN, Petitioners v.                   
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 16084-97.               Filed July 5, 2000.                 


               Otis W. Jordan and Alma F. Jordan, pro sese.                           
               Dustin M. Starbuck, for respondent.                                    


                                 MEMORANDUM OPINION                                   

               CARLUZZO, Special Trial Judge:  Respondent determined a                
          deficiency of $4,423 in petitioners' 1994 Federal income tax.               
               The issue for decision is whether petitioners are entitled             
          to deductions claimed on a Schedule F, Profit or Loss From                  
          Farming.                                                                    







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