Joseph B. Leonard and Dorothy A. Cole Leonard - Page 1

                                  T.C. Memo. 1996-473                                 

                                UNITED STATES TAX COURT                               


             JOSEPH B. LEONARD AND DOROTHY A. COLE LEONARD, Petitioners v.            
                     COMMISSIONER OF INTERNAL REVENUE, Respondent                     


               Docket Nos. 16749-91,              Filed October 22, 1996.             
                           10399-93.                                                  

               C. A. Teklinski, for petitioners.                                      
               Thomas A. Dombrowski and Valerie N. Larson, for respondent.            


                        MEMORANDUM FINDINGS OF FACT AND OPINION                       

               JACOBS, Judge:  By separate notices of deficiency, respondent          
          determined the following with regard to petitioners’ Federal income         
          taxes:                                                                      
                                                       Accuracy-Related               
                         Additions to Tax                       Penalty               
          Year Deficiency Sec. 6651Sec. 6653(a)(1)Sec. 6661  Sec. 6662(a)             
          1988 $61,855   $6,222.91 $3,385.70      $15,463.75      ---                 
          1989  52,532    ---    ---     ---    $10,506                               






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