Edward W. and Edith M. Arnold, et al. - Page 1

                                 T.C. Memo. 2005-256                                  


                               UNITED STATES TAX COURT                                


               EDWARD W. AND EDITH M. ARNOLD, ET AL.,1 Petitioners v.                 
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket Nos. 13292-03, 13293-03,   Filed October 31, 2005.              
          1096-04.                                                                    

               Edward W. Arnold and Edith M. Arnold, pro se.                          
               Thomas J. Travers and Kelley A. Blaine, for respondent.                


                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               COLVIN, Judge:  Respondent determined deficiencies in                  
          petitioners’ income tax of $3,038 for 1999, $3,178 for 2000, and            
          $27,549 for 2001 and accuracy-related penalties under section               


               1  The cases of the following petitioners are consolidated             
          for trial, briefing, and opinion:  Edward & Edith M. Arnold,                
          docket No. 13293-03, and Edward & Edith M. Arnold, docket No.               
          1096-04.                                                                    




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