T.C. Memo. 1996-509                                  
                               UNITED STATES TAX COURT                                
                       FREDERICK G. HARRISON, SR. AND ESTATE OF                       
                    CATHERINE HARRISON, DECEASED, Petitioners v.                      
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      
               Docket No. 26617-93.                Filed November 14, 1996.           
               Dermot F. Kennedy, for petitioners.                                    
               James C. Fee, Jr., for respondent.                                     
                       MEMORANDUM FINDINGS OF FACT AND OPINION                        
               VASQUEZ, Judge:  Respondent determined a $62,125 deficiency            
          in petitioners' 1989 Federal income tax and a $12,425 accuracy-             
          related penalty for that year.                                              
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