Michael Chin and Julie Hedrich Chin - Page 1

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                                 T.C. Memo. 2003-30                                   


                               UNITED STATES TAX COURT                                


                 MICHAEL CHIN AND JULIE HEDRICH CHIN, Petitioners v.                  
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 599-01.                Filed February 6, 2003.              


               Robert F. Klueger, for petitioners.                                    
               Michael W. Berwind, for respondent.                                    


                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               GERBER, Judge:  Respondent determined deficiencies in                  
          petitioners’ Federal income tax and penalties for the taxable               
          years 1994 and 1997 as follows:                                             
                                                     Penalty                          
                    Year           Deficiency        Sec. 6662(h)                     
                    1994           $22,319             $8,928                         
                    1997           22,318              8,927