Gerald Q. and Patricia R. Ashbrook - Page 1

















                                 T.C. Memo. 1999-300                                  


                               UNITED STATES TAX COURT                                

                 GERALD Q. AND PATRICIA R. ASHBROOK, Petitioners v.                   
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 17659-97.               Filed September 8, 1999.            


               William M. Zehner, for petitioners.                                    
               T. Richard Sealy III, for respondent.                                  


                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               SWIFT, Judge:  For the years in issue, respondent determined           
          deficiencies in petitioners' Federal income taxes, additions to             
          tax, and accuracy-related penalties as follows:                             
                                                                                     
                                  Additions to Tax    Accuracy-Related Penalty       
               Year      Deficiency   Sec. 6651(a)(1)          Sec. 6662(a)           
               1991      $ 4,916          $  733       $  983                         
               1992      11,546         2,408          1,549                          
               1993      14,698         3,675          2,940                          
               1994      4,850          -0-            970                            




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