                                        T.C. Memo. 1997-54                                            


                                     UNITED STATES TAX COURT                                          


                   STANLEY M. KURZET AND ANNE L. KURZET, Petitioners v.                               
                        COMMISSIONER OF INTERNAL REVENUE, Respondent                                  


                  Docket No. 27982-91.                 Filed January 29, 1997.                        


                  J. Gordon Hansen and Daniel M. Allred, for petitioners.                             
                  M.K. Mortensen and Mark H. Howard, for respondent.                                  


                           MEMORANDUM FINDINGS OF FACT AND OPINION                                    

                  SWIFT, Judge: Respondent determined deficiencies, additions                         
            to tax, and accuracy-related penalties in petitioners' Federal                            
            income taxes for 1987, 1988, and 1989, as follows:

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