Jack A. and Judith M. Davis - Page 2

                            T.C. Summary Opinion 2004-40                              


                               UNITED STATES TAX COURT                                


                     JACK A. AND JUDITH M. DAVIS, Petitioners v.                      
                     COMMISSIONER OF INTERNAL REVENUE, Respondent                     


               Docket No. 18421-02S.           Filed March 25, 2004.                  


               Jack A. Davis and Judith M. Davis, pro sese.                           
               Michael S. Hensley, for respondent.                                    


               GOLDBERG, Special Trial Judge:  This case was heard pursuant           
          to the provisions of section 7463 of the Internal Revenue Code in           
          effect at the time the petition was filed.  The decision to be              
          entered is not reviewable by any other court, and this opinion              
          should not be cited as authority.  Unless otherwise indicated,              
          subsequent section references are to the Internal Revenue Code in           
          effect for the year in issue.                                               






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