Fred and Mary Gillette - Page 1

                                 T.C. Memo. 1997-301                                  

                               UNITED STATES TAX COURT                                

                       FRED AND MARY GILLETTE, Petitioners v.                         
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 1423-96.                Filed June 30, 1997.                

               Fred Gillette and Mary Gillette, pro sese.                             
               Mark A. Weiner, for respondent.                                        

                                 MEMORANDUM OPINION                                   

               FOLEY, Judge:  By notice dated December 6, 1995, respondent            
          determined a deficiency in petitioners' 1992 Federal income tax             
          of $40,513 and an accuracy-related penalty of $8,103.  After                
          concessions, the issue we must decide is whether petitioners,               

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