James M. Nitschke and Patricia S. Nitschke - Page 1

                                 T.C. Memo. 2000-230                                  

                               UNITED STATES TAX COURT                                

             JAMES M. NITSCHKE AND PATRICIA S. NITSCHKE, Petitioners v.               
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 7586-99.                    Filed August 1, 2000.           

               James M. and Patricia S. Nitschke, pro sese.                           
               Marty J. Dama, for respondent.                                         

                                 MEMORANDUM OPINION                                   
               DINAN, Special Trial Judge:  Respondent determined a                   
          deficiency in petitioners’ Federal income tax in the amount of              
          $1,508 for the taxable year 1995.  Unless otherwise indicated,              
          section references are to the Internal Revenue Code in effect for           
          the year in issue, and all Rule references are to the Tax Court             
          Rules of Practice and Procedure.                                            

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