M.S. Food Stores, Inc. - Page 37

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          underpayment for the Suttons' taxable years 1986 through 1988.  An          
          understatement of tax by an individual taxpayer is substantial if           
          it exceeds the greater of 10 percent of the tax required to be              
          shown on the return or $5,000.  Sec. 6661(b)(1)(A).                         
               The Suttons have presented no arguments on this issue other            
          than to deny the underlying deficiencies.  We sustain respondent            
          as to the additions under section 6661.                                     
               In keeping with the above and the concessions of the parties,          
                                                  Decisions will be entered           
                                             under Rule 155.                          

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