James P. De Ocampo and Marla L. De Ocampo - Page 1

                                 T.C. Memo. 1997-161                                  

                               UNITED STATES TAX COURT                                

              JAMES P. DE OCAMPO AND MARLA L. DE OCAMPO, Petitioners v.               
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 11624-94.                   Filed April 1, 1997.            

               A. Nathan Zeliff, for petitioners.1                                    
               Patricia Anne Golembiewski, for respondent.                            

                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               JACOBS, Judge:  Respondent determined a $38,819 deficiency for         
          1989 and a $7,764 accuracy-related penalty under section 6662(a).           
               The issues for decision are:  (1) Whether petitioners may              

               1    Mr. Zeliff represented petitioners at the trial of this           
          case and filed posttrial briefs on their behalf.  Thereafter, he            
          filed a motion to withdraw as counsel for petitioners which was             
          granted on Oct. 7, 1996.                                                    

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