Harland and Shirley Stonecipher - Page 1
















                                 T.C. Memo. 2000-378                                  


                               UNITED STATES TAX COURT                                


                    HARLAND AND SHIRLEY STONECIPHER, Petitioners                      
                   v. COMMISSIONER OF INTERNAL REVENUE, Respondent                    


               Docket No. 8599-98.                 Filed December 14, 2000.           


               Linda J. Van Arkel-Greubel, Donald M. Bingham, and Joseph P.           
          Lennart, for petitioners.                                                   
               Edith F. Moates, for respondent.                                       


                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               THORNTON, Judge:  Respondent determined deficiencies in                
          petitioners’ Federal income taxes for 1993, 1994, and 1995 as               
          follows:                                                                    









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