Robert and Ella M. Tolbert - Page 1

                                 T.C. Memo. 1997-123                                  


                               UNITED STATES TAX COURT                                


                     ROBERT AND ELLA M. TOLBERT, Petitioners v.                       
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 3978-95.              Filed March 10, 1997.                 


               Martin B. King, for petitioners.                                       
               Ruth Perez, for respondent.                                            


                       MEMORANDUM FINDINGS OF FACT AND OPINION                        
               COHEN, Chief Judge:  Respondent determined deficiencies in             
          and additions to petitioners' Federal income taxes as follows:              
                                                  Addition to Tax                     
               Year           Deficiency          Sec. 6651(a)(1)                     
               1989           $19,456             -0-                                 
               1990           6,013               $1,151.80                           
               1991           15,400              2,844.20                            






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