D. Jean Bartelma and Dan F. Bartelma - Page 1

                                 T.C. Memo. 2005-64                                   


                               UNITED STATES TAX COURT                                


                D. JEAN BARTELMA AND DAN F. BARTELMA, Petitioners v.                  
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      
           CYNTHIA C. BARTELMA AND JAMES RICHARD BARTELMA, Petitioners v.             
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket Nos. 19477-02, 19478-02.    Filed March 30, 2005.               


               D. Jean Bartelma and Dan F. Bartelma, pro sese.                        
               Cynthia C. Bartelma and James Richard Bartelma, pro sese.              
               Douglas S. Polsky, for respondent.                                     


                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               COHEN, Judge:  The petitions in these consolidated cases               
          were filed in response to notices of Partial Allowance--Final               
          Determination granting in part and denying in part petitioners’             






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