Ancil N. Payne, Jr. & Mary E. K. Payne - Page 1

                                 T.C. Memo. 2008-66                                   

                               UNITED STATES TAX COURT                                

              ANCIL N. PAYNE, JR. AND MARY E. K. PAYNE, Petitioners v.                
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 21634-06.             Filed March 18, 2008.                 

               Ancil N. Payne, pro se.                                                
               Trent D. Usitalo, for respondent.                                      

                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               HAINES, Judge:  Respondent determined a deficiency of $5,410           
          in petitioners’ Federal income tax for 2004.1  The sole issue for           
          decision is whether petitioners should have included $16,678 of             

               1  Unless otherwise indicated, all section references are to           
          the Internal Revenue Code, as amended, and all Rule references              
          are to the Tax Court Rules of Practice and Procedure.  Amounts              
          are rounded to the nearest dollar.                                          

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Last modified: March 27, 2008