Ronald J. Lutz, Jr. and Paula M. Lutz - Page 1
















                                 T.C. Memo. 2002-89                                   


                               UNITED STATES TAX COURT                                


                RONALD J. LUTZ, JR. AND PAULA M. LUTZ, Petitioners v.                 
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 10211-99.             Filed April 4, 2002.                  

               Michele M. Echols, for petitioners.1                                   
               Emile L. Hebert III and Susan S. Canavello, for                        
          respondent.                                                                 


                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               THORNTON, Judge:  Respondent determined a $37,164 deficiency           
          in petitioners’ 1996 joint Federal income tax and a $7,349                  





               1 At trial, petitioners were represented by Robert L.                  
          Henderson, Jr., who subsequently withdrew.                                  




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