Barjona S. Meek and Roberta Meek - Page 1

                                 T.C. Memo. 1996-236                                  

                               UNITED STATES TAX COURT                                

                  BARJONA S. MEEK AND ROBERTA MEEK, Petitioners v.                    
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 12089-94.                   Filed May 22, 1996.             

               Marshall W. Taylor, for petitioners.                                   
               Maria D. Murphy, for respondent.                                       

                                 MEMORANDUM OPINION                                   
               TANNENWALD, Judge:  Respondent determined a deficiency in              
          petitioners' 1991 Federal income tax of $30,924 and an accuracy-            
          related penalty under section 6662(a)1 of $6,185.  In an                    
          amendment to her answer, respondent changed the deficiency to               

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

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