Timothy J. and Joan M. Miller - Page 1

                                 T.C. Memo. 2006-125                                  


                               UNITED STATES TAX COURT                                


                    TIMOTHY J. AND JOAN M. MILLER, Petitioners v.                     
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 13635-01.            Filed June 15, 2006.                   

               Brett J. Miller, for petitioners.                                      
               Timothy A. Lohrstorfer, for respondent.                                


                       MEMORANDUM FINDINGS OF FACT AND OPINION                        
               GALE, Judge:  Respondent determined the following                      
          deficiencies with respect to petitioners’ Federal income taxes:             













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