T.C. Memo. 2007-364                                  
                               UNITED STATES TAX COURT                                
                     FRANK H. AND MARLA C. BLACK, Petitioners v.                      
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      
               Docket No. 15629-04.               Filed December 10, 2007.            
               Frank H. and Marla C. Black, pro se.                                   
               J. Craig Young, for respondent.                                        
                       MEMORANDUM FINDINGS OF FACT AND OPINION                        
               WELLS, Judge:  Respondent determined the following                     
          deficiencies in income tax and penalties for petitioners’ 1991              
          and 1992 taxable years:                                                     
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