Morgan L.Lucid and Mary J. Lucid - Page 1

                                 T.C. Memo. 1997-247                                  


                               UNITED STATES TAX COURT                                


                  MORGAN L. LUCID AND MARY J. LUCID, Petitioners v.                   
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 22933-95.                     Filed June 2, 1997.           


               Harry J. Kaplan, for petitioners.                                      
               Steven Walker, for respondent.                                         


                       MEMORANDUM FINDINGS OF FACT AND OPINION                        
               GERBER, Judge:  Respondent determined income tax                       
          deficiencies for 1990 and 1991 in the amounts of $20,334 and                
          $49,727, respectively.  Respondent also determined accuracy-                
          related penalties under section 6662(a)1 of $4,067 and $9,945 for           

               1 Unless otherwise indicated, all section references are to            
          the Internal Revenue Code in effect for the taxable years in                
                                                             (continued...)           




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