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          and adopts the opinion of the Special Trial Judge which is set              
          forth below.                                                                
                         OPINION OF THE SPECIAL TRIAL JUDGE                           
               GOLDBERG, Special Trial Judge:  Respondent determined the              
          following deficiencies and accuracy-related penalties with                  
          respect to petitioners' Federal income taxes:                               
          Accuracy-Related Penalty                                                    
          Year           Deficiency            Sec. 6662(a)                           
          1991            $5,068                    --                                
          1992             9,388                 $1,878                               
          1993             7,279                  1,456                               
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