Bill Fred Hamilton and Connie Hamilton - Page 1

                                 T.C. Memo. 2004-66                                   

                               UNITED STATES TAX COURT                                

               BILL FRED HAMILTON AND CONNIE HAMILTON, Petitioners v.                 
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 10228-95.              Filed March 16, 2004.                

               Bill Fred Hamilton and Connie Hamilton, pro sese.                      
               Timothy S. Sinnott, for respondent.                                    

                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               KROUPA, Judge:  Respondent determined a deficiency in                  
          petitioners’ Federal income taxes for 1988 of $170,225 with                 
          additions to tax under sections 6653(b)1 and 6661 of $127,669 and           

               1  Unless otherwise indicated, all section references are to           
          the Internal Revenue Code in effect for the year at issue, and              
          all Rule references are to the Tax Court Rules of Practice and              

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