T.C. Memo. 2000-334                                  
                               UNITED STATES TAX COURT                                
                    ROBERT A. AND COLLEEN L. LUND, Petitioners v.                     
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      
              ZERO GEE ENTERPRISES TRUST, SUN FEDERAL, INC., TRUSTEE,                 
             Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent              
               Docket Nos. 134-99, 219-99.         Filed October 30, 2000.            
               Joe Alfred Izen, Jr., for petitioners.                                 
               Ralph W. Jones, for respondent.                                        
                       MEMORANDUM FINDINGS OF FACT AND OPINION                        
               SWIFT, Judge:  These cases were consolidated for trial,                
          briefing, and opinion.  For 1994, 1995, and 1996, respondent                
          determined deficiencies in petitioners’ Federal income taxes and            
          accuracy-related penalties as follows:                                      
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