David R. Braden and Sharon F. Braden - Page 1

















                                 T.C. Memo. 2001-69                                   


                               UNITED STATES TAX COURT                                


                DAVID R. BRADEN AND SHARON F. BRADEN, Petitioners v.                  
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 9459-98.                    Filed March 22, 2001.           


               Sharon F. Braden, pro se.                                              
               Thomas E. Crowe, for petitioner David R. Braden.                       
               Fred E. Green, Jr., for respondent.                                    


                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               MARVEL, Judge:  Respondent determined a deficiency in                  
          petitioners’ Federal income tax of $16,525 and an accuracy-                 









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