Charles A. Greene and Christine J. Greene - Page 27

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          Commissioner, 92 T.C. 342, 348-349 (1989), affd. 898 F.2d 50 (5th           
          Cir. 1990); Deel v. Commissioner, T.C. Memo. 1990-545.                      
          Conclusion                                                                  
               We find that petitioners are liable for the section                    
          6653(a)(1) and (2) additions to tax for the years 1983 and 1984             
          as determined by respondent.                                                
                                             Decision will be entered                 
                                        for respondent.                               

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