T.C. Memo. 2001-311                                  
                               UNITED STATES TAX COURT                                
                       WAYNE AND PAMELA BERRY, Petitioners v.                         
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      
               Docket No. 6522-95.                 Filed December 13, 2001.           
               Ketia Berry Wick and Rando Berry Wick, for petitioners.                
               Robert S. Scarbrough, for respondent.                                  
                       MEMORANDUM FINDINGS OF FACT AND OPINION                        
               WOLFE, Special Trial Judge:  In so-called affected items               
          notices of deficiency, respondent determined additions to tax               
          with respect to petitioners’ Federal income taxes for the years             
          and in the amounts as shown below:                                          
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