Barry E. Moore and Deborah E. Moore - Page 1

                                 T.C. Memo. 2004-259                                  


                               UNITED STATES TAX COURT                                


                 BARRY E. MOORE AND DEBORAH E. MOORE, Petitioners v.                  
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 11002-03.            Filed November 15, 2004.               

               Vivian D. Hoard and Patti M. Richards, for petitioners.                
               Michael L. Scheier and Jennifer J. Morales, for affected               
               person United Surgical Partners International, Inc.                    
               Brenda M. Fitzgerald, for respondent.                                  


                                 MEMORANDUM OPINION                                   

               HALPERN, Judge:  By notice of deficiency dated April 10,               
          2003, respondent determined deficiencies in petitioners’ Federal            
          income taxes for 1999 and 2000 in the amounts of $96,925 and                
          $78,578, respectively.  Petitioners assign error to respondent’s            






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