T.C. Memo. 2001-198                                  
                               UNITED STATES TAX COURT                                
                            ROBERT L. BECK, Petitioner v.                             
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      
                           MARGUERITE BECK, Petitioner v.                             
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      
               Docket Nos. 14577-98, 14578-98.         Filed July 30, 2001.           
               Robert L. Beck and Marguerite Beck, pro sese.                          
               Nancy Graml, for respondent.                                           
                       MEMORANDUM FINDINGS OF FACT AND OPINION                        
               THORNTON, Judge:  These cases were consolidated for trial,             
          briefing, and opinion.  By separate notices of deficiency,                  
          respondent determined the following deficiencies, additions to              
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