Dan S. and Nancy J. Mitchell - Page 1

                                 T.C. Memo. 1996-217                                  

                               UNITED STATES TAX COURT                                

                    DAN S. AND NANCY J. MITCHELL, Petitioners v.                      
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 19785-94.                      Filed May 6, 1996.           

               Dan S. Mitchell and Nancy J. Mitchell, pro se.                         
               Bruce W. Wilpon, for respondent.                                       

                       MEMORANDUM FINDINGS OF FACT AND OPINION                        
               COHEN, Judge:  Respondent determined deficiencies of $1,435            
          and $8,883 in petitioners’ Federal income taxes for 1990 and                
          1991, respectively.  Respondent also determined accuracy-related            
          penalties of $287 and $1,777 under section 6662(a) for those                
          years.  Unless otherwise indicated, all section references are to           
          the Internal Revenue Code in effect for the years in issue, and             

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