Ed and Patricia A. Montgomery - Page 1
















                                 T.C. Memo. 2003-64                                   


                               UNITED STATES TAX COURT                                


                    ED AND PATRICIA A. MONTGOMERY, Petitioners v.                     
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 1816-00.             Filed March 5, 2003.                   


               David H. McQuaig, for petitioner.                                      
               Felicia L. Branch, for respondent.                                     


                                 MEMORANDUM OPINION                                   
               DINAN, Special Trial Judge:  Respondent determined                     
          deficiencies in petitioners’ Federal income taxes of $2,975 and             
          $3,537, and accuracy-related penalties of $595 and $707.40, for             
          the taxable years 1996 and 1997.  By amended answer, respondent             
          pled increased deficiencies and penalties for each year in issue,           
          for deficiencies totaling $5,355 and $6,351, and penalties                  






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