T.C. Memo. 1996-166                                              
                                      UNITED STATES TAX COURT                                             
                     DERRIL O. LAMB, JR. AND JOYCE LAMB, Petitioners v.                                   
                         COMMISSIONER OF INTERNAL REVENUE, Respondent                                     
                  Docket No. 17253-94.                   Filed April 1, 1996.                             
                  Thomas J. Van Meer and D. Kelley Young, for petitioners.                                
                  Paul Colleran and David N. Brodsky, for respondent.                                     
                            MEMORANDUM FINDINGS OF FACT AND OPINION                                       
                  RUWE, Judge:       Respondent determined deficiencies in                                
            petitioners’ Federal income taxes and accuracy-related penalties                              
            as follows:                                                                                   
            Accuracy-Related Penalty                                                                      
            Year      Deficiency          Sec. 6662(a)                                                    
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