Edward G Smith and Jan M. Smith - Page 1

                                 T.C. Memo. 2000-353                                  

                               UNITED STATES TAX COURT                                

                  EDWARD G. SMITH AND JAN M. SMITH, Petitioners v.                    
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 10833-99.                Filed November 14, 2000.           

               Larry D. Vince, for petitioners.                                       
               Timothy F. Salel, for respondent.                                      

                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               WELLS, Chief Judge:  Respondent determined a deficiency of             
          $46,283 in petitioners’ Federal income tax for 1995.  Unless                
          otherwise indicated, section references are to sections of the              
          Internal Revenue Code, as amended, and Rule references are to the           
          Tax Court Rules of Practice and Procedure.  The deficiency is               
          attributable to an adjustment to the taxable income reported by             

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