Sita G. and Mangalore Krishna - Page 1

                                       T.C. Memo. 1997-254                                            

                                     UNITED STATES TAX COURT                                          

                        SITA G. AND MANGALORE KRISHNA, Petitioners v.                                 
                        COMMISSIONER OF INTERNAL REVENUE, Respondent                                  

                 Docket No. 19894-95.                     Filed June 9, 1997.                         

                 Sita G. Krishna and Mangalore Krishna, pro sese.                                     
                 Mary Ann Amodeo and Steven D. Tillem, for respondent.                                

                           MEMORANDUM FINDINGS OF FACT AND OPINION                                    
                 WELLS, Judge:  Respondent determined a deficiency of $22,396                         
           in petitioners' 1991 Federal income tax and an addition to tax                             
           pursuant to section 6651(a)(1) of $1,180.                                                  
                 Unless otherwise indicated, all section and Code references                          
           are to the Internal Revenue Code in effect for the year in issue,                          

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