Marcus Wayne and Judity Caroline Ramsey - Page 1

                                 T.C. Memo. 1996-189                                  


                               UNITED STATES TAX COURT                                


               MARCUS WAYNE AND JUDITH CAROLINE RAMSEY, Petitioners v.                
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 16830-94.             Filed April 18, 1996.                 


               Marcus Wayne and Judith Caroline Ramsey, pro sese.                     
               Roberta A. Duffy, for respondent.                                      


                                 MEMORANDUM OPINION                                   
               JACOBS, Judge: Respondent determined a $19,575 deficiency in           
          petitioners’ 1989 Federal income tax, and a $3,915 section 6662(a)          
          accuracy-related penalty for such year.                                     







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