William H. Johnston and Nancy S. Johnston - Page 1

                                 T.C. Memo. 2004-107                                  

                               UNITED STATES TAX COURT                                

              WILLIAM H. JOHNSTON AND NANCY S. JOHNSTON, Petitioners v.               
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 3011-02.             Filed April 23, 2004.                  

               William H. Johnston and Nancy S. Johnston, pro sese.                   
               David B. Mora, for respondent.                                         

                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               COLVIN, Judge:  By separate notices of deficiency,                     
          respondent determined deficiencies in each petitioner’s Federal             
          income taxes in the amounts of $2,111 for 1994, $5,563 for 1996,            
          and $2,126 for 1997.1  Respondent also determined that each                 

               1  Respondent determined that, under Texas community                   

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