Ronald Neil and Makbule Robinson - Page 1

                                 T.C. Memo. 1996-154                                  

                               UNITED STATES TAX COURT                                

                  RONALD NEIL AND MAKBULE ROBINSON, Petitioners v.                    
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 14951-94.                  Filed March 26, 1996.            

               Ronald Neil Robinson and Makbule Robinson, pro se.                     
               John R. Voeller, for respondent.                                       

                                 MEMORANDUM OPINION                                   
               COHEN, Judge: Respondent determined a deficiency of $4,315             
          in petitioners’ Federal income tax for 1992 and an accuracy-                
          related penalty pursuant to section 6662(a) of $863.  The parties           
          have settled the issues reflected in the notice of deficiency.              
          We address here an overpayment issue raised in an amended                   
          petition, to wit, whether petitioners are entitled to exclude               

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