Ronald and Dorthea Joling - Page 1
















                                 T.C. Memo. 2001-91                                   


                               UNITED STATES TAX COURT                                


                      RONALD AND DORTHEA JOLING, Petitioners v.                       
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 1895-00.                    Filed April 13, 2001.           


               Ronald and Dorthea Joling, pro sese.                                   
               Wesley F. McNamara, for respondent.                                    


                                 MEMORANDUM OPINION                                   
               GERBER, Judge:  This case is before us on petitioners’                 
          motion for summary judgment.  Respondent determined deficiencies            
          in and additions to petitioners’ Federal income tax for the 1994,           
          1995, and 1996 taxable years as follows:                                    










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