T.C. Memo. 2002-105                                  
                               UNITED STATES TAX COURT                                
                          VIRGINIA L. DIMON, Petitioner v.                            
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      
                           CHARLES F. DIMON, Petitioner v.                            
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      
               Docket Nos. 6594-01, 6595-01.    Filed April 25, 2002.                 
               Charles F. Dimon, pro se.                                              
               Thomas J. Fernandez, for respondent.                                   
                       MEMORANDUM FINDINGS OF FACT AND OPINION                        
               CHIECHI, Judge:  Respondent determined deficiencies in, and            
          additions to, petitioners’ respective Federal income tax (tax),             
          as follows:                                                                 
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