James and Terri Carskadon - Page 1

                                 T.C. Memo. 2003-237                                  

                               UNITED STATES TAX COURT                                

                      JAMES AND TERRI CARSKADON, Petitioners v.                       
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 356-00.              Filed August 11, 2003.                 

               James and Terri Carskadon, pro sese.                                   
               Robert S. Scarbrough, for respondent.                                  

                                 MEMORANDUM OPINION                                   
               GOLDBERG, Special Trial Judge:  This case is before the                
          Court on respondent’s motion to dismiss for failure to state a              
          claim upon which relief may be granted, filed pursuant to Rule              

               1  Unless otherwise indicated, all section references are to           
          the Internal Revenue Code in effect for the year at issue, and              
          all Rule references are to the Tax Court Rules of Practice and              

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