T.C. Memo. 2003-246                                  
                               UNITED STATES TAX COURT                                
                MICHAEL H. VISIN AND NATALIE MARSELLY, Petitioners v.                 
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      
               Docket No. 10149-02.               Filed August 18, 2003.              
               Michael H. Visin, pro se.                                              
               Frank Panza, for respondent.                                           
                       MEMORANDUM FINDINGS OF FACT AND OPINION                        
               ARMEN, Special Trial Judge:  Respondent determined                     
          deficiencies in petitioners’ Federal income taxes for the taxable           
          years 1997 and 1998 in the amounts of $1,393 and $1,365,                    
          respectively.                                                               
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