Norman D. Peterson - Page 2

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               71, I.R.C., and are therefore deductible by H and                      
               includable in the gross income of W for taxable year                   
               1992.  Secs. 61(a)(8), 71(a), and 215(a), I.R.C.                       

               W. James Slaughter, for petitioner Norman D. Peterson.                 
               Randall R. Wittman, for petitioner Marta E. Peterson.                  
               Linas N. Udrys, for respondent.                                        

                                 MEMORANDUM OPINION                                   
               NIMS, Judge:  In these consolidated cases, respondent                  
          determined the following deficiencies and accuracy-related                  
          penalty with respect to the Federal income taxes of petitioners             
          Norman D. Peterson (Norman) and Marta E. Peterson (Marta):                  
                                 Docket No. 12074-96                                  
                                (Norman D. Peterson)                                  
          Year           Deficiency                                                   
          1992           $15,161                                                      
                                 Docket No. 17347-96                                  
                                 (Marta E. Peterson)                                  
          Year           Deficiency          Sec. 6662(a)                             
          1992           $16,030             $3,206                                   

               All section references are to sections of the Internal                 
          Revenue Code in effect for the year in issue, unless otherwise              
          indicated.  All Rule references are to the Tax Court Rules of               
          Practice and Procedure.                                                     

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