William L. and Marsha G. Kidd - Page 1

                                 T.C. Memo. 2004-135                                  


                               UNITED STATES TAX COURT                                


                    WILLIAM L. AND MARSHA G. KIDD, Petitioners v.                     
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 7980-03.              Filed June 10, 2004.                  


               William L. Kidd and Marsha G. Kidd, pro sese.                          
               Margaret S. Rigg, for respondent.                                      


                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               LARO, Judge:  Petitioners petitioned the Court to                      
          redetermine a $43,012 deficiency in their 2000 Federal income tax           
          and an $8,602 accuracy-related penalty under section 6662(a) and            
          (d) for substantial understatement of income tax.1  Following               

               1 Unless otherwise noted, section references are to the                
                                                             (continued...)           





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