Dan E. and Susan J. Martens - Page 1

                                 T.C. Memo. 2000-46                                   

                               UNITED STATES TAX COURT                                

                     DAN E. AND SUSAN J. MARTENS, Petitioners v.                      
                     COMMISSIONER OF INTERNAL REVENUE, Respondent                     

               Docket No. 4652-98.                 Filed February 10, 2000.           

               Lawrence R. Jones, Jr., for petitioners.                               
               Candace M. Williams, for respondent.                                   

                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               FOLEY, Judge:  By notice dated December 10, 1997, respondent           
          determined deficiencies of $21,977 and $7,266, and section                  
          6662(a) penalties of $4,395 and $1,453, relating to petitioners’            
          1993 and 1994 Federal income taxes, respectively.  All section              
          references are to the Internal Revenue Code in effect for the               

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