Michael T. Carey and Leone R. Carey - Page 1

                                 T.C. Memo. 2003-281                                  

                               UNITED STATES TAX COURT                                

                 MICHAEL T. CAREY AND LEONE R. CAREY, Petitioners v.                  
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 2003-02.           Filed September 30, 2003.                

               Michael T. Carey and Leone R. Carey, pro se.                           
               Jeremy L. McPherson, for respondent.                                   

                                 MEMORANDUM OPINION                                   

               COLVIN, Judge:  This case is before the Court on                       
          respondent’s motion for summary judgment and motion for a penalty           
          under section 6673.                                                         
               Respondent determined a deficiency in petitioners' Federal             
          income tax of $498,933 for 1997, an addition to tax under section           

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