T.C. Memo. 2004-186                                  
                               UNITED STATES TAX COURT                                
                       WFO CORPORATION, ET AL.,1 Petitioners v.                       
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      
               Docket Nos. 6913-02, 6914-02,        Filed August 19, 2004.            
                           6915-02, 6916-02.                                          
               Terence J. Wolfe and Giselle M. Wolfe, pro sese.                       
               Giselle M. Wolfe (an officer), for petitioner WFO                      
          Corporation.                                                                
               Stephen J. Neubeck and John A. Freeman, for respondent.                
                       MEMORANDUM FINDINGS OF FACT AND OPINION                        
               GALE, Judge:  Respondent determined deficiencies in                    
          petitioners’ Federal income taxes, additions to tax, and                    
               1 Cases of the following petitioners are consolidated                  
          herewith:  Terence J. and Giselle M. Wolfe, docket No. 6914-02;             
          Terence J. Wolfe, docket No. 6915-02; and Giselle M. Wolfe,                 
          docket No. 6916-02.                                                         
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