T.C. Memo. 1998-203                                  
                               UNITED STATES TAX COURT                                
                RAMON A. GARCIA AND BERTHA E. GARCIA, Petitioners v.                  
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      
                  Docket No. 21532-95.               Filed June 3, 1998.              
                  Richard M. Taylor and James E. McCutcheon III, for                  
             petitioners.                                                             
                  Elizabeth A. Owen, for respondent.                                  
                       MEMORANDUM FINDINGS OF FACT AND OPINION                        
                  WHALEN, Judge:  Respondent determined the following                 
             deficiencies in, and accuracy-related penalties with                     
             respect to, petitioners' Federal income tax:                             
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