Peter Milton Joseph and Ella Joseph, Deceased - Page 1

                                 T.C. Memo. 2005-169                                  


                               UNITED STATES TAX COURT                                


            PETER MILTON JOSEPH AND ELLA JOSEPH, DECEASED, Petitioners v.             
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 14270-03.               Filed July 11, 2005.                

               Peter Milton Joseph, pro se.                                           
               Jason W. Anderson, for respondent.                                     


                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               GOLDBERG, Special Trial Judge:  Respondent determined a                
          deficiency in petitioners’ Federal income tax of $9,187 and an              
          accuracy-related penalty in the amount of $1,837.40 pursuant to             
          section 6662(a) for the taxable year 1999.  Unless otherwise                
          indicated, section references are to the Internal Revenue Code in           







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