William E. and Barbara J. Flanagin - Page 1

















                                 T.C. Memo. 1999-116                                   


                               UNITED STATES TAX COURT                                 


             WILLIAM E. FLANAGIN AND BARBARA J. FLANAGIN, Petitioners v.               
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                       


               Docket No. 12585-97.                    Filed April 6, 1999.            


               William E. Flanagin, pro se.                                            
               Joseph T. Ferrick, for respondent.                                      


                       MEMORANDUM FINDINGS OF FACT AND OPINION                         
               VASQUEZ, Judge:  Respondent determined the following                    
          deficiencies in, and accuracy-related penalties on, petitioners'             
          Federal income taxes:                                                        
          Accuracy-related Penalty                                                     
               Year           Deficiency             Sec. 6662(a)                      
               1992           $10,000                   $2,000                         
               1993           6,762                     1,352                          





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