Winthrop B. and Sally L. Orgera - Page 1

                                 T.C. Memo. 1995-575                                  


                               UNITED STATES TAX COURT                                


                   WINTHROP B. AND SALLY L. ORGERA, Petitioners v.                    
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 17414-93.        Filed December 4, 1995.                    


               William D. Hartsock,1 for petitioners.                                 
               Sherri S. Wilder, for respondent.                                      


                       MEMORANDUM FINDINGS OF FACT AND OPINION                        
               GERBER, Judge:  Respondent determined a $99,344 deficiency             
          in petitioners' 1990 income tax.  Respondent also determined a              
          $19,869 penalty under section 6662(a).2  The deficiency includes            

               1 William D. Hartsock entered his appearance after trial for           
          involvement in posttrial briefing.                                          
               2 Section references are to the Internal Revenue Code in               
                                                             (continued...)           




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