Harold T. and Christine B. Couch - Page 1

          T.C. Memo. 1995-583                                                         

                               UNITED STATES TAX COURT                                

                  HAROLD T. AND CHRISTINE B. COUCH, Petitioners v.                    
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 22110-93.             Filed December 6, 1995.               

               Joseph D. Anroman, for petitioners.                                    
               Carmino J. Santaniello, for respondent.                                

                                 MEMORANDUM OPINION                                   
               RAUM, Judge:  The Commissioner determined a $10,962                    
          deficiency in petitioners' 1990 income tax plus a section                   
          6662(a)1 penalty in the amount of $2,192.  The issues for                   

          1 Unless otherwise indicated, all section references are to                 
          the Internal Revenue Code in effect for the year in issue.  All             
          Rule references are to the Tax Court Rules of Practice and                  

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