Mack L. McCoy and Catherine McCoy - Page 1

                                 T.C. Memo. 1997-177                                  

                               UNITED STATES TAX COURT                                

                  MACK L. MCCOY AND CATHERINE MCCOY, Petitioners v.                   
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 9638-95.              Filed April 14, 1997.                 

               Mack L. McCoy, pro se.                                                 
               Gregory J. Powers, for respondent.                                     

                                 MEMORANDUM OPINION                                   
               NAMEROFF, Special Trial Judge:  This case was heard pursuant           
          to the provisions of section 7443A(b)(3)1 and Rules 180, 181, and           
          182.  Respondent determined a deficiency in petitioners' 1991               
          Federal income tax in the amount of $4,200 and an accuracy-                 
          related penalty under section 6662(a) in the amount of $840.                

          1  All section references are to the Internal Revenue Code                  
          in effect for the year at issue.  All Rule references are to the            
          Tax Court Rules of Practice and Procedure.                                  

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