Fred and Yvonne Michael - Page 1

                                 T.C. Memo. 1996-466                                  

                               UNITED STATES TAX COURT                                

                       FRED AND YVONNE MICHAEL, Petitioners v.                        
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 15057-94.                Filed October 16, 1996.            

               Ted H. Merriam and David A. Sprecace, for petitioners.                 
               Richard D. D'Estrada, for respondent.                                  

                                 MEMORANDUM OPINION                                   

               FAY, Judge:  By notice of deficiency dated May 23, 1994,               
          respondent determined a deficiency in petitioners' 1991 Federal             
          income tax return in the amount of $21,113 and an addition to tax           
          and a penalty under sections1 6651(a)(1)2 and 6662(a) in the                

          1All section references are to the Internal Revenue Code in                 
          effect for the year at issue, and all Rule references are to the            

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