William and Cathy A. Bennett - Page 1

                                 T.C. Memo. 2007-355                                  

                               UNITED STATES TAX COURT                                

                    WILLIAM AND CATHY A. BENNETT, Petitioners v.                      
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

          Docket No. 22010-05.             Filed December 3, 2007.                    

               Jeffrey D. Moffatt, for petitioners.                                   
               Valerie L. Makarewicz, for respondent.                                 

                                 MEMORANDUM OPINION                                   
               SWIFT, Judge:  Respondent determined a deficiency of $1,620            
          in petitioner William Bennett’s 2002 self-employment taxes.                 
               Unless otherwise indicated, all section references are to              
          the Internal Revenue Code in effect at all relevant times, and              
          all Rule references are to the Tax Court Rules of Practice and              

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