Kenneth L. Musgrave and Etta D. Musgrave - Page 1

                                       T.C. Memo. 2000-285                                             

                                     UNITED STATES TAX COURT                                           

                 KENNETH L. MUSGRAVE AND ETTA D. MUSGRAVE, Petitioners v.                              
                        COMMISSIONER OF INTERNAL REVENUE, Respondent                                   

                  Docket No. 11209-98.            Filed September 6, 2000.                             

                  David L. Hooper, for petitioners.                                                    
                  George E. Gasper, for respondent.                                                    

                                        MEMORANDUM OPINION                                             

                  LARO, Judge:  This case is before the Court fully                                    
            stipulated.  See Rule 122.1  Respondent determined deficiencies                            
            in petitioners' 1994 and 1995 Federal income tax of $66,886 and                            
            $41,020, respectively.  The sole issue we must decide is whether                           

                  1Rule references are to the Tax Court Rules of Practice and                          
            Procedure. Unless otherwise indicated, section references are to                           
            the Internal Revenue Code in effect for the years in issue.                                

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