Daniel V. Alfaro and Irma L. Alfaro - Page 1

                                  T.C. Memo. 2002-309                                   

                                UNITED STATES TAX COURT                                 

                 DANIEL V. ALFARO AND IRMA L. ALFARO, Petitioners v.                    
                     COMMISSIONER OF INTERNAL REVENUE, Respondent                       

               Docket No. 8940-00.              Filed December 23, 2002.                

               Kenton E. McDonald, for petitioners.                                     
               Elizabeth Owen and Bruce M. Wilpon, for respondent.                      

                                  MEMORANDUM OPINION                                    

               SWIFT, Judge:  Respondent determined a deficiency in                     
          petitioners’ Federal income tax for 1996 in the amount of                     
               Unless otherwise indicated, all section references are to                
          the Internal Revenue Code in effect for the year in issue, and                

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