David A. Demetree - Page 1

                                 T.C. Memo. 2003-323                                  


                               UNITED STATES TAX COURT                                


                          DAVID A. DEMETREE, Petitioner v.                            
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      
               DAVID A. DEMETREE AND DEBORAH DEMETREE, Petitioners v.                 
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket Nos. 20833-96, 20834-96.    November 24, 2003.                  

               Kenton V. Sands, for petitioners.                                      
               Stephen R. Takeuchi, for respondent.                                   


                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               FOLEY, Judge: The issues for decision are:  (1) Whether                
          David A. Demetree (David) failed to report income relating to               
          1983, 1984, 1985, 1986, 1987, 1988, 1989, and 1991; and (2)                 
          whether David and Deborah Demetree (Deborah) failed to report               
          income relating to 1992.                                                    






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