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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