Thomas B. Hawkins and Leanna L. Hawkins, Deceased - Page 1

                                 T.C. Memo. 2005-149                                  

                               UNITED STATES TAX COURT                                

                 THOMAS B. HAWKINS AND LEANNA L. HAWKINS, DECEASED,                   
               THOMAS B. HAWKINS, SUCCESSOR IN INTEREST, Petitioners v.               
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 18450-02.            Filed June 23, 2005.                   

               Douglas A. MacDonald, for petitioners.                                 
               Kathryn K. Vetter, for respondent.                                     

                                 MEMORANDUM OPINION                                   

               VASQUEZ, Judge:  Respondent determined a deficiency of                 
          $194,7431 in petitioners’ 1998 Federal income tax.  After the               
          stipulation to be bound,2 the issues for decision are whether               

               1  All amounts are rounded to the nearest dollar.                      
               2  Petitioners argued on brief that they could exclude from            

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