Daniel L. Fa'asamala and Yvette S. Fa'asamala - Page 1

                                 T.C. Memo. 1998-137                                  

                               UNITED STATES TAX COURT                                

            DANIEL L. FA’ASAMALA AND YVETTE S. FA’ASAMALA, Petitioners v.             
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 9220-97.              Filed April 9, 1998.                  

               Daniel L. Fa’Asamala and Yvette S. Fa’Asamala, pro sese.               
               Fred E. Green, for respondent.                                         

                       MEMORANDUM FINDINGS OF FACT AND OPINION                        
               GERBER, Judge:  Respondent determined that, for the taxable            
          year 1995, petitioners had a $10,603 income tax deficiency and a            
          $2,121 accuracy-related penalty under section 6662(a).1  The                
          issues remaining for our consideration are whether petitioners’             

               1 Section references are to the Internal Revenue Code in               
          effect for the period under consideration.  The sec. 6662(a)                
          accuracy-related penalty is no longer in dispute.                           

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