Bradley M. Cohen and Kathy A. Cohen - Page 1
















                                 T.C. Memo. 2003-42                                   


                               UNITED STATES TAX COURT                                


                 BRADLEY M. COHEN AND KATHY A. COHEN, Petitioners v.                  
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 9453-00.               Filed February 24, 2003.             


               Robert C. Keller, for petitioners.                                     
               James N. Beyer, for respondent.                                        


                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               COHEN, Judge:  Respondent determined a deficiency of $20,556           
          in petitioners’ Federal income tax for 1996.  Respondent also               
          determined an addition to tax of $3,718 under section 6651(a)(1)            
          and a penalty of $3,505.20 under section 6662(a).  Subsequently,            
          through an amendment to answer, respondent asserted an increased            
          deficiency of $135,120, addition to tax of $27,024, and penalty             





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