Michael D. Keown and Rosann C. Keown - Page 1

                                 T.C. Memo. 2003-69                                   


                               UNITED STATES TAX COURT                                


                MICHAEL D. KEOWN AND ROSANN C. KEOWN, Petitioners v.                  
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 16173-02L.             Filed March 13, 2003.                


               Michael D. Keown and Rosann C. Keown, pro sese.                        
               Wendy S. Harris, for respondent.                                       


                                 MEMORANDUM OPINION                                   

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











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