Cynthia J. Hall - Page 1

                                 T.C. Memo. 2004-170                                  

                               UNITED STATES TAX COURT                                

                          CYNTHIA J. HALL, Petitioner, AND                            
                            THOMAS E. HALL, Intervenor v.                             
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 7459-02.           Filed July 20, 2004.                     

               Cynthia J. Hall, pro se.                                               
               Thomas E. Hall, pro se.                                                
               Randall E. Heath, for respondent.                                      

                                 MEMORANDUM OPINION                                   

               VASQUEZ, Judge:  This case is before the Court on                      
          respondent’s motion for summary judgment.  The issue for decision           
          is whether respondent’s application of petitioner’s overpayment             
          relating to 1998 as a credit against petitioner’s 1995 tax                  

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