Srichai and Pusadee Rungrangsi - Page 1

                                 T.C. Memo. 1998-391                                  


                               UNITED STATES TAX COURT                                


                   SRICHAI AND PUSADEE RUNGRANGSI, Petitioners v.                     
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 11257-97.                 Filed November 4, 1998.           


               Srichai and Pusadee Rungrangsi, pro sese.                              
               Gretchen A. Kindel, for respondent.                                    


                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               JACOBS, Judge:    Respondent  determined  the  following               
          deficiencies, additions, and penalties with respect to petitioners'         
          Federal income taxes:                                                       
          Additions to Tax and Penalties                                              
               Year      Deficiency     Sec. 6651(a)   Sec. 6662                      
               1992        $8,517           $100         $1,703                       





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