Curtis R. and Lynn Bitker - Page 1

                                 T.C. Memo. 2003-209                                  


                               UNITED STATES TAX COURT                                


                      CURTIS R. AND LYNN BITKER, Petitioners v.                       
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      
                    JERRY D. AND COLEEN A. BITKER, Petitioners v.                     
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket Nos. 7321-00, 7334-00.         Filed July 15, 2003.             

               Jon J. Jensen and Alexander F. Reichert, for petitioners.              
               Blaine Holiday, for respondent.                                        


                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               JACOBS, Judge: Respondent determined deficiencies in                   
          petitioners’ Federal income taxes and accuracy-related penalties            
          under section 6662(a) for 1996 and 1997 as follows:1                        

               1    Unless otherwise indicated, all section references are to         
          the Internal Revenue Code in effect at all relevant times, and Rule         
                                                             (continued...)           





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