Daniel F. Nix and Gayle H. Nix - Page 1

















                                 T.C. Memo. 1999-244                                  


                               UNITED STATES TAX COURT                                


                   DANIEL F. NIX AND GAYLE H. NIX, Petitioners v.                     
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 14447-96.                    Filed July 28, 1999.           


               J. Winston Krause, for petitioners.                                    
               Thomas F. Eagan, for respondent.                                       


                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               SWIFT, Judge:  Respondent determined a deficiency of $14,036           
          in petitioners' Federal income tax for 1991 and an accuracy-                
          related penalty under section 6662(a) of $2,735.                            









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