Cecil R. and Carol L. Hawkins - Page 1

                                 T.C. Memo. 2007-286                                  

                               UNITED STATES TAX COURT                                

                    CECIL R. AND CAROL L. HAWKINS, Petitioners v.                     
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 22833-05.            Filed September 20, 2007.              

               Cecil R. and Carol L. Hawkins, pro sese.                               
               Michael A. Skeen, for respondent.                                      

                                 MEMORANDUM OPINION                                   

               LARO, Judge:  This case was submitted to the Court fully               
          stipulated pursuant to Rule 122.1  Petitioners petitioned the               
          Court to redetermine respondent’s determination of a $7,153                 

               1 Rule references are to the Tax Court Rules of Practice and           
          Procedure.  Unless otherwise noted, section references are to the           
          applicable versions of the Internal Revenue Code.                           

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Last modified: November 10, 2007