Bevel M. and Patricia N. Hoffpauir - Page 1

                                                                                     
                                 T.C. Memo. 1996-41                                   

                               UNITED STATES TAX COURT                                


                 BEVEL M. AND PATRICIA N. HOFFPAUIR, Petitioners v.                   
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 6475-87.             Filed February 5, 1996.                


               Bevel M. and Patricia N. Hoffpauir, pro se.                            
               Julie M.T. Foster, for respondent.                                     


                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               COLVIN, Judge:  Respondent determined deficiencies in                  
          petitioners' income tax and additions to tax as follows:                    
                                             Additions to Tax                         
          Year      Deficiency      Sec. 6653(a)(1)      Sec. 6659                    
          1980      $2,924              $146                $877                      
          1981      1,969               98                  591                       
          1982      2,381               119                 714                       
          1983      1,940               97                  582                       





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