James C. and Vivian C. Dodge - Page 1

                                 T.C. Memo. 1998-89                                   

                               UNITED STATES TAX COURT                                

                    JAMES C. AND VIVIAN C. DODGE, Petitioners v.                      
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 18089-96.               Filed March 2, 1998.                

               Leonard W. Yelsky, for petitioners.                                    
               Herbert W. Linder, for respondent.                                     

                       MEMORANDUM FINDINGS OF FACT AND OPINION                        
               GERBER, Judge:  Respondent, by means of a statutory notice             
          of deficiency, determined the following income tax deficiencies             
          and section 6662(a)1 penalties with respect to petitioners:                 

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

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