Michael A. and Karyn E. Schmitt - Page 1

                                 T.C. Memo. 1998-269                                  


                               UNITED STATES TAX COURT                                

                   MICHAEL A. AND KARYN E. SCHMITT, Petitioners v.                    
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 22670-95.             Filed July 23, 1998.                  


               Lawrence M. Lebowsky, for petitioners.                                 
               Michelle Or, for respondent.                                           


                       MEMORANDUM FINDINGS OF FACT AND OPINION                        
               GERBER, Judge:  Respondent determined deficiencies in                  
          petitioners’ Federal income tax in 1990 and 1991 of $24,808 and             
          $11,800.71, respectively.  The petition in this case seeks a                
          redetermination only of the deficiency for 1991.                            
               The issue for our consideration is whether petitioners had             
          unreported Schedule C income in taxable year 1991.                          






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