Robert M. and Nancy I. Stewart - Page 1

                                 T.C. Memo. 2002-199                                  

                               UNITED STATES TAX COURT                                

                   ROBERT M. AND NANCY I. STEWART, Petitioners v.                     
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 365-01.                Filed August 8, 2002.                

               Martin Brant Fenster, for petitioners.                                 
               Matthew A. Mendizabal, for respondent.                                 

                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               RUWE, Judge:  Respondent determined deficiencies of $35,106            
          and $36,999 in petitioners’ Federal income taxes, and accuracy-             
          related penalties under section 6662(a)1 of $6,753 and $7,400,              

               1All section references are to the Internal Revenue Code in            
          effect for the years at issue.  All Rule references are to the              
          Tax Court Rules of Practice and Procedure.                                  

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