Robert A. and Sheila D. Routon - Page 1

                                  T.C. Memo. 2002-7                                   

                               UNITED STATES TAX COURT                                

                   ROBERT A. AND SHEILA D. ROUTON, Petitioners v.                     
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 18999-99.                  Filed January 9, 2002.           

               B. Paul Husband, for petitioners.                                      
               Daniel J. Parent, for respondent.                                      

                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               FOLEY, Judge:  By notice dated September 17, 1999,                     
          respondent determined deficiencies of $29,717 and $38,195                   
          relating to petitioners’ 1994 and 1995 Federal income taxes,                
          respectively, and a $7,313 section 6651(a)1 addition to tax                 

               1Unless otherwise indicated, all section references are to             
          the Internal Revenue Code in effect for the years in issue, and             

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