R. Edwin Brown and Winsome S. Brown - Page 1

                                 T.C. Memo. 1996-325                                  


                               UNITED STATES TAX COURT                                


                 R. EDWIN BROWN AND WINSOME S. BROWN, Petitioners v.                  
                   COMMISSIONER OF INTERNAL REVENUE, Respondent                       


               Docket No. 7462-94.                     Filed July 17, 1996.           


               Rex L. Sturm, for petitioners.                                         
               Lindsey D. Stellwagen, for respondent.                                 


                       MEMORANDUM FINDINGS OF FACT AND OPINION                        
               PARR, Judge:  Respondent determined a deficiency in                    
          petitioners’ Federal income tax for the taxable year 1990 in the            
          amount of $179,597 and an accuracy-related penalty under section            
          6662(a)1 in the amount of $35,919.                                          

               1All section references are to the Internal Revenue Code in            
          effect for the taxable year in issue, and all Rule references are           
                                                             (continued...)           




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