Gary M. and Trudy J. Weichlein - Page 1

                                 T.C. Memo. 1995-553                                  


                               UNITED STATES TAX COURT                                


                   GARY M. AND TRUDY J. WEICHLEIN, Petitioners v.                     
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 26374-93.          Filed November 21, 1995.                 

               Murray H. Falk, for petitioners.                                       

               Linas N. Udrys, for respondent.                                        

                                 MEMORANDUM OPINION                                   

               NAMEROFF, Special Trial Judge:  This case was heard pursuant           
          to the provisions of section 7443A(b)(3) and Rules 180, 181, and            
          182.1  Respondent determined a deficiency in petitioners' 1990              
          Federal income tax in the amount of $6,753, plus an accuracy-               
          related penalty under section 6662(a) in the amount of $1,351.              


          1         All section references are to the Internal Revenue Code           
          in effect for the year at issue.  All Rule references are to the            
          Tax Court Rules of Practice and Procedure.                                  




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