Douglas A. and Janet Vander Heide - Page 1

                                 T.C. Memo. 1998-19                                   


                               UNITED STATES TAX COURT                                


                  DOUGLAS A. AND JANET VANDER HEIDE, Petitioners v.                   
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 13745-95.                 Filed January 20, 1998.           


               Douglas A. and Janet Vander Heide, pro sese.                           
               Elizabeth P. Flores, for respondent.                                   


                       MEMORANDUM FINDINGS OF FACT AND OPINION                        
               VASQUEZ, Judge:  Respondent determined the following                   
          deficiencies in and additions to petitioners' Federal income                
          taxes:                                                                      
                                          Additions to Tax                            
                                   Sec.           Sec.        Sec.                    
          Year   Deficiency   6653(a)(1)(A)  6653(a)(1)(B)  6661(a)                   
          1985     $11,055       $552.75           1       $2,763.75                  
          1986      25,573      1,278.65           1        6,393.25                  
               1 50 percent of the interest due on the deficiency.                    


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