John & Christina Wade - Page 1















                                 T.C. Memo. 2001-114                                  


                               UNITED STATES TAX COURT                                


                        JOHN & CHRISTINA WADE, Petitioners v.                         
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 11521-99.                     Filed May 14, 2001.           

               Erwin A. Rubenstein, for petitioners.                                  
               Gregory C. Okwuosah, for respondent.                                   

                                 MEMORANDUM OPINION                                   

          GOLDBERG, Special Trial Judge:  Respondent determined a                     
          deficiency in petitioners’ Federal income tax of $1,120 for the             
          taxable year 1996.  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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