Harlan D. Edwards and Floors by Harlan, Jody Edwards, Trustee - Page 1

                                 T.C. Memo. 2005-52                                   

                               UNITED STATES TAX COURT                                


           HARLAN D. EDWARDS AND FLOORS BY HARLAN, JODY EDWARDS, TRUSTEE,             
                                   Petitioners v.                                     
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 10458-02.               Filed March 22, 2005.               

               Harlan D. Edwards and Floors by Harlan, Jody Edwards,                  
          Trustee, pro sese.                                                          
               Matthew J. Bailie, for respondent.                                     


                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               GALE, Judge:  In separate notices of deficiency, respondent            
          determined the following income tax deficiencies, additions to              










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