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 R. 47.5, the court has determined that this opinion should not be published and is not precedent The notices of deficiency were not so inadequate as to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

2