Arnold P. Mordkin and Cindy Mordkin - Page 1

                                 T.C. Memo. 1996-187                                  


                               UNITED STATES TAX COURT                                


                ARNOLD P. MORDKIN AND CINDY MORDKIN, Petitioners v.                   
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 14259-93.              Filed April 17, 1996.                

               Patrick E. McGinnis, for petitioners.                                  
               Janice D. Newell and Mary P. Kimmel, for respondent.                   

                       MEMORANDUM FINDINGS OF FACT AND OPINION                        
               CHIECHI, Judge:  Respondent determined the following defi-             
          ciencies in, additions to, and accuracy-related penalties on                
          petitioners' Federal income tax:                                            
          Additions to Tax   Accuracy-Related Penalties                               
          Section                  Section                                            
          Year  Deficiency      6651(a)(1)1               6662(a)                     
          1989   $10,628         $18,337                  $2,126                      
          1990    11,010          19,348                     796                      

          1  All section references are to the Internal Revenue Code (Code)           
          in effect for the years at issue.  All Rule references are to the           
          Tax Court Rules of Practice and Procedure.                                  


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