Richard L. and Kelly D. Robson - Page 1

















                                 T.C. Memo. 2000-201                                  


                               UNITED STATES TAX COURT                                


                   RICHARD L. AND KELLY D. ROBSON, Petitioners v.                     
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 15716-97.                    Filed June 29, 2000.           


               William D. Sutter, Jr., for petitioners.                               
               Henry N. Carriger, for respondent.                                     


                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               MARVEL, Judge:  Respondent determined a deficiency of                  
          $14,782 in petitioners’ Federal income tax for the taxable year             
          1993.  The sole issue for decision1 is whether petitioners                  


               1The only other issue raised by the notice of deficiency is            
          computational.                                                              




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