Thomas E. and Iris M. Tilley - Page 1

                                 T.C. Memo. 1997-222                                  

                               UNITED STATES TAX COURT                                

                    THOMAS E. AND IRIS M. TILLEY, Petitioners v.                      
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 2594-96.                      Filed May 12, 1997.           

               Thomas E. Tilley and Iris M. Tilley, pro sese.                         
               James R. Rich, for respondent.                                         

                                 MEMORANDUM OPINION                                   

               FOLEY, Judge:  By notice of deficiency dated November 14,              
          1995, respondent determined deficiencies in petitioners' Federal            
          income taxes and accuracy-related penalties as follows:                     
               Year           Deficiency              Sec. 6662(a)                    
               1991           $7,739                   $1,548                         

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