Eugene K. Friscone and Nicole Friscone - Page 1

                                 T.C. Memo. 1996-193                                  

                               UNITED STATES TAX COURT                                

               EUGENE K. FRISCONE AND NICOLE FRISCONE, Petitioners v.                 
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 7412-94.                    Filed April 22, 1996.           

               Kenneth J. Freeman, for petitioners.                                   
               Jeffry J. Erney, for respondent.                                       

                                 MEMORANDUM OPINION                                   
               RAUM, Judge:  The Commissioner determined deficiencies in              
          petitioners' 1990 and 1991 income taxes, pursuant to sections               
          61(a)(3) and 1001(a),1 in the amounts of $10,307 and $1,817,                

          1 Unless otherwise indicated, all section references are to                 
          the Internal Revenue Code in effect for the years in issue, and             
          Rule references are to the Tax Court Rules of Practice and                  

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