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Stephen and Jane Marrin - Page 1

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                                 T.C. Memo. 1997-24                                   


                               UNITED STATES TAX COURT                                


                       STEPHEN AND JANE MARRIN, Petitioners v.                        
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 3040-95.                Filed January 14, 1997.             


               Stephen Marrin, pro se.                                                
               Mark A. Ericson, for respondent.                                       


                       MEMORANDUM FINDINGS OF FACT AND OPINION                        
               GALE, Judge:  Respondent determined the following                      
          deficiencies in, and additions to, petitioners' Federal income              
          taxes:                                                                      
                                                       Addition to Tax                
               Year              Deficiency               Sec. 6651(a)(1)             
               1989              $28,341                      $1,305                  
               1990              31,777                       8,009