T.C. Memo. 2005-225                                  
                               UNITED STATES TAX COURT                                
               DENIS H. DIEKER, JR., AND SHIRLEY J. DIEKER, ET AL.,1                  
                                   Petitioners v.                                     
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      
               Docket Nos. 127-04, 128-04,    Filed September 28, 2005.               
                           130-04.                                                    
               Jack D. Flesher, Gregory L. Franken, and Gregg C. Goodwin,             
          for petitioners.                                                            
               Ann L. Darnold, for respondent.                                        
                                 MEMORANDUM OPINION                                   
               GERBER, Chief Judge:  These cases were consolidated for                
          purposes of trial, briefing, and opinion.  For 1998 and 1999,               
               1Cases of the following petitioners are consolidated                   
          herewith:  John R. Pierce and Sandee Pierce, docket No. 128-04;             
          Steven A. Nienke and Vickie L. Nienke, docket No. 130-04.                   
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