James M. and Karen K. Barton - Page 1

                                 T.C. Memo. 2005-97                                   

                               UNITED STATES TAX COURT                                

                    JAMES M. AND KAREN K. BARTON, Petitioners v.                      
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 8861-03.              Filed May 3, 2005.                    

               E. Rhett Buck, Jr., for petitioners.                                   
               W. Lance Stodghill, for respondent.                                    

                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               KROUPA, Judge:  Respondent determined a $6,713 deficiency in           
          petitioners’ Federal income tax for 2000.  After concessions, we            
          are asked to decide whether petitioners substantiated the amounts           
          of automobile expenses and entertainment expenses they claimed as           
          unreimbursed business expenses of James Barton (petitioner).  We            
          hold that they did not.                                                     

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