David B. and Janis Hubbard - Page 1

                                 T.C. Memo. 2003-245                                  

                               UNITED STATES TAX COURT                                

                 DAVID B. HUBBARD AND JANIS HUBBARD, Petitioners v.                   
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 1764-02.               Filed August 14, 2003.               

               David B. Hubbard and Janis Hubbard, pro sese.                          
               Alan J. Tomsic, for respondent.                                        

                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               SWIFT, Judge:  Respondent determined a deficiency in                   
          petitioners’ Federal income tax for 1997 in the amount of $5,814.           
               Unless otherwise indicated, all section references are to              
          the Internal Revenue Code in effect for the year in issue, and              

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