Santar S. Yei and Grace H. Yei - Page 1

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                                  T.C. Memo. 1997-57                                   


                               UNITED STATES TAX COURT                                 


                   SANTAR S. YEI AND GRACE H. YEI, Petitioners v.                      
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                       


               Docket No. 22375-93.                 Filed January 30, 1997.            


               Santar S. and Grace H. Yei, pro sese.                                   
               Dale A. Zusi and Andrew P. Crousore, for respondent.                    


                                  MEMORANDUM OPINION                                   

               JACOBS, Judge:  Respondent determined a $22,476 deficiency in           
          petitioners' 1989 Federal income tax and a $4,495 accuracy-related           
          penalty under section 6662(a).                                               
               Following concessions by respondent, two issues remain for              
          decision from respondent's notice of deficiency: (1) Whether