George S. and Frela D. Beck - Page 1

                                 T.C. Memo. 1998-429                                  

                               UNITED STATES TAX COURT                                

                  GEORGE S. BECK AND FRELA D. BECK, Petitioners v.                    
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 11549-96.                Filed December 7, 1998.            

               George S. Beck and Frela D. Beck, pro sese.                            
               Howard P. Levine and William W. Kiessling, for respondent.             

                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               VASQUEZ, Judge:  Respondent determined deficiencies of                 
          $1,570 and $570 in petitioners' 1992 and 1993 Federal income                
          taxes, respectively.1                                                       

               1 Unless otherwise indicated, all section references are to            
          the Internal Revenue Code in effect for the years in issue, and             
          all Rule references are to the Tax Court Rules of Practice and              

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