T.C. Memo. 1996-183
UNITED STATES TAX COURT
DONALD L. CHIAPPETTI, AND MARY K. CHIAPPETTI, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 12534-94. Filed April 16, 1996.
Robert Ong Hing and Gregory Ong Hing, for petitioners.
Ann M. Welhaf, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
CHIECHI, Judge: Respondent determined the following defi-
ciencies in petitioners' Federal income tax:
Year Deficiency
1990 $4,793
1991 9,618
The sole issue for decision is whether petitioners had gross
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