Henry Uscinski and Jacqueline Uscinski - Page 1

                                 T.C. Memo. 2005-124                                  

                               UNITED STATES TAX COURT                                

               HENRY USCINSKI AND JACQUELINE USCINSKI, Petitioners v.                 
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 1467-03.             Filed May 25, 2005.                    

               Henry Uscinski and Jacqueline Uscinski, pro sese.                      
               Scott A. Hovey, for respondent.                                        

                                 MEMORANDUM OPINION                                   

               GERBER, Chief Judge:  This case is before the Court on                 
          respondent’s motion for summary judgment.  The issue for our                
          consideration is whether petitioners were subject to a 10-percent           

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