John Edward Kerrigan and Joan Marie Kerrigan - Page 1

                                       T.C. Memo. 1995-483                                             

                                     UNITED STATES TAX COURT                                           

                  JOHN EDWARD KERRIGAN AND JOAN MARIE KERRIGAN, DECEASED,                              
                      Petitioners v. COMMISSIONER OF INTERNAL REVENUE,                                 

                  Docket No. 11309-92.                      Filed October 4, 1995.                     

                  Jonathan David Robbins and Thomas M. McCartin, for                                   
                  Michal Cline and Warren P. Simonsen, for respondent.                                 
                                        MEMORANDUM OPINION                                             

                  RUWE, Judge:  Respondent determined a deficiency1 in                                 

            1We granted respondent's Motion for Leave to File an Amended                               
            Answer asserting an increased deficiency.  In the amended answer,                          
            respondent contends that she incorrectly applied withholding                               
            credits in determining the amount of petitioners' deficiency.                              
            Disregarding the withholding credits, the adjustments in the                               
            notice of deficiency should have resulted in a deficiency of                               
            $51,678 for the taxable year 1985.  Petitioners do not dispute                             

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