               IN THE UNITED STATES COURT OF APPEALS

                       FOR THE FIFTH CIRCUIT

                          ______________
                            No. 02-60077
                           _____________


PATRICK S ELLIOTT; DONNA J ELLIOTT

                                 Petitioners - Appellants

     v.

COMMISSIONER OF INTERNAL REVENUE

                                 Respondent - Appellee

                          ______________
                            No. 02-60078
                           _____________


LARRY ELLIOTT; JULIE F ELLIOTT

                                 Petitioners - Appellants

     v.

COMMISSIONER OF INTERNAL REVENUE

                                 Respondent - Appellee

_________________________________________________________________

                Appeals from the Decision of the
                     United States Tax Court
                      (19425-98 & 19433-98)
_________________________________________________________________
                         November 7, 2002

Before KING, Chief Judge, and JOLLY and HIGGINBOTHAM, Circuit
Judges.

PER CURIAM:*

     *
        Pursuant to 5TH CIR. R. 47.5, the court has determined
that this opinion should not be published and is not precedent
     The notices of deficiency were not so inadequate as to

deprive the Tax Court of jurisdiction, and they were sufficient

to inform the Elliotts that their claimed business expense

deductions had not been allowed.       That said, the Internal Revenue

Service clearly could have done considerably better and thereby

saved all involved, including the Tax Court and this court, from

this wasteful exercise.

     AFFIRMED.




except under the limited circumstances set forth in 5TH CIR. R.
47.5.4.


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