T.C. Memo. 1997-8
UNITED STATES TAX COURT
GARY BENTON LOGSDON AND KAREN RUTH LOGSDON, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 10919-94. Filed January 6, 1997.
Gary Benton Logsdon and Karen Ruth Logsdon, pro se.
Kathey I. Shaw, for respondent.
MEMORANDUM OPINION
HAMBLEN, Judge: Respondent determined a deficiency in
petitioners' 1991 Federal income tax of $25,281 and an accuracy-
related penalty of $4,870 pursuant to section 6662(a). Unless
otherwise indicated, all section references are to the Internal
Revenue Code in effect for the year at issue, and all Rule
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