W.C. Benson and Linda R. Benson - Page 1

                                 T.C. Memo. 1996-394                                  


                               UNITED STATES TAX COURT                                


                  W. C. BENSON AND LINDA R. BENSON, Petitioners v.                    
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 4006-95.                   Filed August 26, 1996.           


               W. C. Benson, pro se.                                                  
               Vicki L. Miller, for respondent                                        


                                 MEMORANDUM OPINION                                   
               K�RNER, Judge:  Respondent determined deficiencies in and              
          accuracy-related penalties on petitioners' Federal income taxes             
          for the years 1990 and 1991 as follows:                                     
          Penalty                                                                     
          Year      Deficiency      Sec. 6662                                         
          1990       $1,316.56        $263.31                                         
          1991       10,817.41       1,991.45                                         





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