Kelvin and Arlene Jackson - Page 1

                                 T.C. Memo. 2005-159                                  

                               UNITED STATES TAX COURT                                

                      KELVIN AND ARLENE JACKSON, Petitioners v.                       
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 8446-04.      Filed June 29, 2005.                          

               Kelvin and Arlene Jackson, pro se.                                     
               Kelli H. Todd, for respondent.                                         

                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               COHEN, Judge:  Respondent determined a deficiency of $808              
          and a section 6662(a) penalty of $161.60 with respect to                    
          petitioners’ Federal income tax for 2002.  After concessions, we            
          must decide whether petitioners are entitled to additional                  
          itemized deductions or business deductions beyond those conceded            
          by respondent and whether petitioners are liable for the penalty            

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