John Edward and Linda Hall - Page 1

                                 T.C. Memo. 1996-71                                   


                               UNITED STATES TAX COURT                                


                     JOHN EDWARD AND LINDA HALL, Petitioners v.                       
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 6300-94.                February 21, 1996.                  


               John Edward Hall, pro se.                                              
               Dennis R. Onnen, for respondent.                                       


                                 MEMORANDUM OPINION                                   
               K�RNER, Judge:  Respondent determined a deficiency in                  
          petitioners' 1990 Federal income tax in the amount of $22,217 and           
          a penalty under section 6662(a) in the amount of $5,281 for 1990.           
               All statutory references are to the Internal Revenue Code              
          in effect for the year in issue, and all Rule references are to             







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