James E. & Ruth L. Norris - Page 1

                                 T.C. Memo. 2001-152                                  

                               UNITED STATES TAX COURT                                

                      JAMES E. & RUTH L. NORRIS, Petitioners v.                       
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 2081-98.                     Filed June 26, 2001.           

               James E. Norris, pro se.                                               
               Roy Wulf, for respondent.                                              

                                 MEMORANDUM OPINION                                   

               GOLDBERG, Special Trial Judge:  Respondent determined a                
          deficiency in petitioners’ Federal income tax for 1995 in the               
          amount of $6,630.  Unless otherwise indicated, section references           
          are to the Internal Revenue Code in effect for the year in issue,           
          and all Rule references are to the Tax Court Rules of Practice              
          and Procedure.                                                              

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