William and Shirley Pratt - Page 1
















                                 T.C. Memo. 2002-279                                  


                               UNITED STATES TAX COURT                                


                      WILLIAM AND SHIRLEY PRATT, Petitioners v.                       
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 12271-99.             Filed November 6, 2002.               

               William Pratt, pro se.                                                 
               Fred E. Green, Jr., for respondent.                                    


                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               JACOBS, Judge:  In a statutory notice of deficiency dated              
          April 8, 1999, respondent determined deficiencies in petitioners’           
          Federal income tax, additions to tax pursuant to sections                   
          6651(a)(1), and penalties pursuant to 6662(a), as follows:                  









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