Ronald A. and Carol J. Lehrer - Page 1

                                 T.C. Memo. 2006-156                                  

                               UNITED STATES TAX COURT                                

                   RONALD A. AND CAROL J. LEHRER, Petitioners v.                      
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

          Docket No. 2381-04.                     Filed July 31, 2006.                

               John Gigounas and Edward B. Simpson, for petitioners.                  
               Margaret A. Martin, for respondent.                                    

                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               KROUPA, Judge:  Respondent determined deficiencies in                  
          petitioners’ Federal income tax and accuracy-related penalties              
          under section 6662(a)1 for 1999, 2000, and 2001 (the years at               

               1All section references are to the Internal Revenue Code               
          (Code) for the years at issue, and all Rule references are to the           

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