Roger and Sharon Wortmann, et al. - Page 1

                                 T.C. Memo. 2005-227                                  


                               UNITED STATES TAX COURT                                


                 ROGER AND SHARON WORTMANN, ET AL.,1 Petitioners v.                   
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket Nos. 21534-03, 21535-03,   Filed September 29, 2005.            
                           21536-03, 21537-03.                                        


               Gerald P. Laughlin, Kent O. Littlejohn, and Francis J.                 
          Reida, for petitioners.                                                     

               David W. Sorensen, for respondent.                                     


                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               KROUPA, Judge:  Respondent determined deficiencies in                  
          petitioners’ Federal income taxes for 1999 and 2000 in the                  
          following amounts:                                                          

               1This case is consolidated for briefing, opinion, and trial            
          with Michael J. and Leslie A. Cain, docket No. 21535-03, Steven             
          L. and Nancy E. Archbold, docket No. 21536-03, and William J. and           
          Janice L. Hesse, docket No. 21537-03.                                       




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