James K. Wise and Claudia R. Wise - Page 1

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                                 T.C. Memo. 1995-513                                  


                               UNITED STATES TAX COURT                                


                  JAMES K. WISE AND CLAUDIA R. WISE, Petitioners v.                   
                   COMMISSIONER OF INTERNAL REVENUE, Respondent                       


               Docket No. 18958-92.              Filed October 26, 1995.              


               Mario A. Mata, for petitioners.                                        
               Carl D. Inskeep, for respondent.                                       


                       MEMORANDUM FINDINGS OF FACT AND OPINION                        
               PARR, Judge:  Respondent determined a deficiency in and                
          additions to petitioners' Federal income tax as follows:                    
                     Additions to Tax                                                 
          Sec.         Sec.          Sec.                        Sec.                 
          Year  Deficiency   6651(a)(1)   6653(a)(1)   6653(a)(2)   6661(a)           
          1985   $35,693     $8,881.50    $2,276.30        1       $8,923