Ramon A. Garcia and Bertha E. Garcia - Page 1

                                                                                     










                                 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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