Charles Kadlec and Leslie C. Kadlec - Page 1

                                 T.C. Memo. 1996-119                                  

                               UNITED STATES TAX COURT                                

                 CHARLES KADLEC AND LESLEY C. KADLEC, Petitioners v.                  
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No.  22506-94.           Filed March 12, 1996.                  
               Lisa J. Steele, for petitioners.                                       
               Melanie M. Garger, for respondent.                                     

                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               RUWE, Judge:  Respondent determined a deficiency of $50,115            
          in petitioners’ 1988 Federal income tax.  Respondent further                
          determined an addition to tax pursuant to section 6651(a)(1)1 in            
          the amount of $12,529.                                                      

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

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