Nelson J. and Victoria A. Secretario - Page 1

                                 T.C. Memo. 1998-283                                  

                               UNITED STATES TAX COURT                                

                NELSON J. AND VICTORIA A. SECRETARIO, Petitioners v.                  
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 10693-97.                  Filed August 5, 1998.            

               Nelson J. and Victoria A. Secretario, pro sese.                        
               Jonathan J. Ono, for respondent.                                       

                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               RUWE, Judge:  Respondent determined a deficiency of $6,014             
          in petitioners' 1994 Federal income tax.  Respondent further                
          determined an accuracy-related penalty pursuant to section                  
          6662(a)1 in the amount of $1,203.                                           

               1Unless otherwise indicated, all section references are to             
          the Internal Revenue Code in effect for the year in issue, and              
          all Rule references are to the Tax Court Rules of Practice and              

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