Maurice H. Sochia and Beatrice M. Sochia - Page 1

                                 T.C. Memo. 1995-475                                  

                               UNITED STATES TAX COURT                                

               MAURICE H. SOCHIA AND BEATRICE M. SOCHIA, Petitioners v.               
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 26675-93.               Filed October 4, 1995.              

               Maurice H. Sochia and Beatrice M. Sochia, pro sese.                    
               T. Richard Sealy III, for respondent.                                  

                                 MEMORANDUM OPINION                                   
               K�RNER, Judge:  Respondent determined deficiencies in and              
          additions to petitioners' Federal income taxes for the years and            
          in the amounts as follows:                                                  
          Additions to Tax                                                            
          Year     Deficiency     Sec. 6651(a)(1)     Sec. 6654(a)                    
          1990      $21,079           $4,638            $1,204                        
          1991       13,798            3,450               790                        
               All statutory references are to the Internal Revenue Code              
          in effect for the years in issue, and all Rule references are to            

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