                                         T.C. Memo. 1996-48                                               


                                      UNITED STATES TAX COURT                                             


                          ERIC A. AND JANE C. LANIGAN, Petitioners v.                                     
                        COMMISSIONER OF INTERNAL REVENUE, Respondent                                      


                  Docket No. 5735-94.        Filed February 12, 1996.                                     


                  Eric A. Lanigan, pro se.                                                                
                  Reginald R. Corlew, for respondent.                                                     


                            MEMORANDUM FINDINGS OF FACT AND OPINION                                       

                  PARKER, Judge:  Respondent determined the following                                     
            deficiencies, additions to tax, and penalties:                                                
            Addition to Tax      Penalty                                                                  
                  Year         Deficiency        Sec. 6651(a)(1)          Sec. 6662                       
                  1990         $ 4,919                  $2,274            $  984                          
                  1991         14,569                   3,644             2,914

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