Larry M. Petty and Jean L. Petty - Page 1

                                 T.C. Memo. 2001-59                                   

                               UNITED STATES TAX COURT                                

                  LARRY M. PETTY AND JEAN L. PETTY, Petitioners v.                    
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 4038-99.                     Filed March 9, 2001.           

               Larry M. Petty and Jean L. Petty, pro sese.                            
               Stephen P. Baker, for respondent.                                      

                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               CHIECHI, Judge:  Respondent determined deficiencies in,                
          additions under section 6651(a)(1)1 to, and accuracy-related                
          penalties under section 6662(a) on, petitioners’ Federal income             

               1All section references are to the Internal Revenue Code               
          (Code) in effect for the years at issue.  All Rule references are           
          to the Tax Court Rules of Practice and Procedure.                           

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