Donald J. Barnes and Beverly A. Edwards, f.k.a. Beverly A. Barnes - Page 1

                                 T.C. Memo. 2004-266                                  


                               UNITED STATES TAX COURT                                


                      DONALD J. BARNES AND BEVERLY A. EDWARDS,                        
                      f.k.a. BEVERLY A. BARNES, Petitioners v.                        
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 6182-96.             Filed November 22, 2004.               

               Wendy S. Pearson, Terri A. Merriam, and Jennifer A. Gellner,           
          for petitioner Beverly A. Edwards.                                          
               Thomas M. Rohall, for respondent.                                      


                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               DAWSON, Judge:  This case was assigned to Special Trial                
          Judge Stanley J. Goldberg pursuant to the provisions of section             
          7443A(b)(4), in effect at the time the petition was filed in this           








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