George W. Warren and Florence J. Winterheld - Page 1

                                 T.C. Memo. 2003-175                                  

                               UNITED STATES TAX COURT                                

             GEORGE W. WARREN AND FLORENCE J. WINTERHELD, Petitioners v.              
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 8125-00.               Filed June 12, 2003.                 

               George W. Warren and Florence J. Winterheld, pro se.                   
               Cynthia Olson and James Gehres, for respondent.                        

                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               VASQUEZ, Judge: Respondent determined a deficiency of $3,954           
          and an addition to tax of $745 under section 6651(a)(1) in                  
          petitioners’ Federal income tax for 1994.1  After concessions,              

               1  Unless otherwise indicated, all section references are to           
          the Internal Revenue Code, and all Rule references are to the Tax           
          Court Rules of Practice and Procedure.  Amounts are rounded to              
          the nearest dollar.                                                         

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