Marci L. and Carl C. Voigt - Page 1

                                 T.C. Memo. 2004-62                                   


                               UNITED STATES TAX COURT                                


                      MARCI L. & CARL C. VOIGT, Petitioners v.                        
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 13883-01.           Filed March 11, 2004.                   

               Marci L. and Carl C. Voigt, pro sese.                                  
               Wesley F. McNamara and Thomas J. Travers, for respondent.              


                                 MEMORANDUM OPINION                                   

               THORNTON, Judge:  This case is before us on respondent’s               
          motion for entry of decision.                                               
                                     Background                                       
               The following factual summary is based on the pleadings, the           
          parties’ admissions, and undisputed allegations in respondent’s             
          motion for entry of decision.  This factual summary is set forth            






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