Ramon J. and Sheila A. Jeanmarie - Page 1

                                 T.C. Memo. 2003-337                                  

                               UNITED STATES TAX COURT                                

                  RAMON J. AND SHEILA A. JEANMARIE, Petitioners v.                    
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 7265-02.               Filed December 15, 2003.             

               Ramon J. Jeanmarie and Sheila A. Jeanmarie, pro sese.                  
               Catherine S. Tyson, Gerald Brantley, and T. Richard Sealy              
          III, for respondent.                                                        

                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               VASQUEZ, Judge:  Respondent determined a deficiency of                 
          $2,010 in petitioners’ 1999 Federal income tax.  Unless otherwise           
          indicated, all section references are to the Internal Revenue               
          Code in effect for the year in issue, and all Rule references are           
          to the Tax Court Rules of Practice and Procedure.                           

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