Walter R. Huff and Lucy C. Huff - Page 1

                                 T.C. Memo. 2003-256                                  

                               UNITED STATES TAX COURT                                

                   WALTER R. HUFF AND LUCY C. HUFF, Petitioners v.                    
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 9102-02.              Filed August 25, 2003.                

               Walter R. Huff, pro se.                                                
               Jean Song, for respondent.                                             

                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               LARO, Judge:  Petitioners petitioned the Court to                      
          redetermine a $29,771 deficiency in their 1997 Federal income               
          tax, a $4,115 addition thereto under section 6651(a)(1), and a              
          $4,517 accuracy-related penalty under section 6662(a).  We decide           
          the only issue that petitioners raised in their petition and                
          discussed in their brief; namely, whether the applicable 3-year             

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