Albert Horton and Ramona Osborne - Page 1

                                 T.C. Memo. 2003-197                                  


                               UNITED STATES TAX COURT                                


                  ALBERT HORTON AND RAMONA OSBORNE, Petitioners v.                    
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 13145-02L.              Filed July 9, 2003.                 


               Albert Horton and Ramona Osborne, pro sese.                            
               Rollin G. Thorley, for respondent.                                     


                                 MEMORANDUM OPINION                                   

               CHIECHI, Judge:  This case is before the Court on respon-              
          dent’s motion for summary judgment and to impose a penalty under            












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