Janet Marie Wilson, Petitioner, and Kenneth E. Wilson, Intervenor - Page 1















                                 T.C. Memo. 2007-127                                  


                               UNITED STATES TAX COURT                                


          JANET MARIE WILSON, Petitioner, AND KENNETH E. WILSON, Intervenor           
                                         v.                                           
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 7509-05.              Filed May 21, 2007.                   


               Steven T. Barta, for petitioner.                                       
               Kenneth E. Wilson, pro se.                                             
               David Lau, for respondent.                                             


                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               HAINES, Judge:  Respondent determined deficiencies in                  
          petitioner and intervenor’s joint Federal income tax and                    










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