Curtis G. Lockett and Edna L. Lockett - Page 1

                              T.C. Memo. 2008-5                                       

                               UNITED STATES TAX COURT                                

                CURTIS G. LOCKETT AND EDNA L. LOCKETT, Petitioners v.                 
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 10374-05.             Filed January 14, 2008.               

               Curtis G. Lockett and Edna Lockett, pro sese.                          
               William J. Gregg, for respondent.                                      

                                 MEMORANDUM OPINION                                   

               THORNTON, Judge:  Respondent determined deficiencies in                
          petitioners’ Federal income tax of $3,049, $32,675, and $2,581              
          for taxable years 2001, 2002, and 2003, respectively.  The issue            
          for decision is whether respondent correctly determined the                 
          amounts of petitioners’ deductions for these years.  Unless                 
          otherwise indicated, all Rule references are to the Tax Court               

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Last modified: March 27, 2008