Gerald L. and Erma L. Dunnegan - Page 1
















                                 T.C. Memo. 2002-119                                  


                               UNITED STATES TAX COURT                                


                   GERALD L. AND ERMA L. DUNNEGAN, Petitioners v.                     
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 8072-00.            Filed May 14, 2002.                     


               David K. Holmes, for petitioners.                                      
               Elizabeth Downs, for respondent.                                       


                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               COHEN, Judge:  Respondent determined deficiencies in                   
          petitioners’ Federal income tax and penalties under section                 
          6662(a) as follows:                                                         











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