Howard and Linda Levine - Page 1

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                                 T.C. Memo. 2002-12                                   


                               UNITED STATES TAX COURT                                


                       HOWARD AND LINDA LEVINE, Petitioners v.                        
                     COMMISSIONER OF INTERNAL REVENUE, Respondent                     


               Docket No. 6398-99.                  Filed January 10, 2002.           

               Stuart E. Abrams, for petitioners.                                     
               Rosemarie D. Camacho, for respondent.                                  


                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               SWIFT, Judge:  Respondent determined deficiencies in                   
          petitioners’ Federal income tax liabilities and penalties, as               
          follows:                                                                    

                                                  Fraud Penalty                       
                     Year          Deficiency     Sec. 6663                           
                    1990           $ 2,108        $ 1,581                             
                   1991           10,063         7,547                               
                   1992           11,136         8,352                               
                   1993           13,411         10,058