J. Erik and Carris J. Kocher - Page 1

                                  T.C. Memo. 2000-238                                   

                                UNITED STATES TAX COURT                                 

                     J. ERIK AND CARRIS J. KOCHER, Petitioners v.                       
                     COMMISSIONER OF INTERNAL REVENUE, Respondent                       

               Docket No. 4938-99.                    Filed August 4, 2000.             

               J. Erik Kocher and Carris J. Kocher, pro sese.                           
               Carol-Lynn E. Moran, for respondent.                                     

                                  MEMORANDUM OPINION                                    

               DEAN, Special Trial Judge:  Respondent issued a notice of                
          deficiency to petitioners for taxable year 1997.  In the notice,              
          respondent determined a deficiency of $1,688 in Federal income                
          tax and an accuracy-related penalty of $338 under section                     

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