Gerald J. and Gayle R. Martinez - Page 1

                                        T.C. Memo. 1998-199                                             

                                     UNITED STATES TAX COURT                                            

                       GERALD J. AND GAYLE R. MARTINEZ, Petitioners v.                                  
                         COMMISSIONER OF INTERNAL REVENUE, Respondent                                   

                  Docket No. 19887-95.                     Filed June 1, 1998.                          

                  Gerald J. Martinez, pro se.                                                           
                  Louis John Zeller, Jr. and Emile L. Hebert III, for respon-                           

                                        MEMORANDUM OPINION                                              

                  CHIECHI, Judge:  Respondent determined the following defi-                            
            ciencies in, and additions to, the Federal income tax (tax) of                              
            petitioner Gerald J. Martinez (Mr. Martinez) for the years                                  

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