Imre and Gizella Cziraki - Page 1

                                 T.C. Memo. 1998-439                                  

                               UNITED STATES TAX COURT                                

                       IMRE AND GIZELLA CZIRAKI, Petitioners v.                       
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 18878-96.                Filed December 15, 1998.           

               Jeffrey R. Matsen and Arlin P. Neser, for petitioners.                 
               Ian Russell and Michael H. Salama, for respondent.                     

                       MEMORANDUM FINDINGS OF FACT AND OPINION                        
               GERBER, Judge:  Respondent, by means of a statutory notice             
          of deficiency, determined a deficiency in petitioners’ 1992                 
          income tax of $63,874 and a section 6662(a)1 penalty of $12,775.            

               1  Unless otherwise indicated, all section references are to           
          the Internal Revenue Code in effect for the year under                      
          consideration, and all Rule references are to this Court's Rules            
          of Practice and Procedure.                                                  

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