Tom and Louise Kappus - Page 1
















                                 T.C. Memo. 2002-36                                   


                               UNITED STATES TAX COURT                                


                        TOM AND LOUISE KAPPUS, Petitioners v.                         
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 16512-99.              Filed February 8, 2002.              

               Frank Joseph O’Connell, Jr., for petitioners.                          
               Jennifer L. Nuding, for respondent.                                    

                                 MEMORANDUM OPINION                                   

               GOLDBERG, Special Trial Judge:  Respondent determined a                
          deficiency in petitioners’ Federal income tax in the amount of              
          $6,152 for the taxable year 1997.  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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