A. Wayne and Linda D. Doudney - Page 1

                                 T.C. Memo. 2005-267                                  


                               UNITED STATES TAX COURT                                


                    A. WAYNE AND LINDA D. DOUDNEY, Petitioners v.                     
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket Nos. 3548-04, 3549-04.     Filed November 17, 2005.             

               A. Wayne Doudney and Linda D. Doudney, pro sese.                       
               Ronald S. Chun, for respondent.                                        


                                 MEMORANDUM OPINION                                   

               MARVEL, Judge:  By separate notices of deficiency,                     
          respondent determined the following income tax deficiencies and             
          additions to tax with respect to petitioners’ Federal income                
          taxes:1                                                                     

               1All section references are to the Internal Revenue Code in            
          effect for the taxable years in issue, and all Rule references              
                                                             (continued...)           





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