Jorge V. and Carol A. Geaga - Page 1

                                 T.C. Memo. 1998-234                                  

                               UNITED STATES TAX COURT                                

                     JORGE V. AND CAROL A. GEAGA, Petitioners v.                      
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 13972-97.                     Filed July 1, 1998.           

               Jorge V. Geaga, pro se.                                                
               Roger P. Law, for respondent.                                          

                       MEMORANDUM FINDINGS OF FACT AND OPINION                        
               COHEN, Chief Judge:  Respondent determined a deficiency of             
          $14,173 in petitioners' Federal income taxes for 1995 and a                 
          penalty of $2,835 under section 6662(a).  All section references            
          are to the Internal Revenue Code in effect for the year in issue,           
          unless otherwise indicated.  The issue for decision is whether              

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