Gary Benton Logsdon and Karen Ruth Logsdon - Page 1

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                                 T.C. Memo. 1997-8                                    


                               UNITED STATES TAX COURT                                


             GARY BENTON LOGSDON AND KAREN RUTH LOGSDON, Petitioners v.               
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 10919-94.                  Filed January 6, 1997.           


               Gary Benton Logsdon and Karen Ruth Logsdon, pro se.                    
               Kathey I. Shaw, for respondent.                                        


                                 MEMORANDUM OPINION                                   

               HAMBLEN, Judge:  Respondent determined a deficiency in                 
          petitioners' 1991 Federal income tax of $25,281 and an accuracy-            
          related penalty of $4,870 pursuant to section 6662(a).  Unless              
          otherwise indicated, all section references are to the Internal             
          Revenue Code in effect for the year at issue, and all Rule