James P. Shea and Patricia H. Shea - Page 1

















                                 T.C. Memo. 2000-179                                  


                               UNITED STATES TAX COURT                                


                 JAMES P. SHEA AND PATRICIA H. SHEA, Petitioners v.                   
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      
                   CHRISTOPHER M. AND KIM A. SHEA, Petitioners v.                     
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket Nos. 2860-96, 2861-96.            Filed May 30, 2000.           


               Joseph Falcone, for petitioners.                                       
               Timothy S. Murphy, for respondent.                                     


                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               GALE, Judge:  Respondent determined deficiencies in                    
          petitioners’ Federal income taxes and penalties as follows:                 








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