Orneal and Martha Kooyers, et al. - Page 1

                                 T.C. Memo. 2004-281                                  

                               UNITED STATES TAX COURT                                


                 ORNEAL AND MARTHA KOOYERS, ET AL.,1 Petitioners v.                   
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket Nos. 20060-02, 20202-02,    Filed December 20, 2004.            
                           20203-02.                                                  

               Orneal and Martha Kooyers, pro sese.                                   
               Paul L. Dixon, for respondent.                                         


                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               KROUPA, Judge: Respondent determined the following income              
          tax deficiencies and penalties with respect to petitioners’                 





               1This case is consolidated with OMK Company Trust, docket No.          
          20202-02, and OMK Family Trust, docket No. 20203-02.                        





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