Stephen L. and Colleen Atwood - Page 1

                                 T.C. Memo. 1999-61                                   

                               UNITED STATES TAX COURT                                

                    STEPHEN L. AND COLLEEN ATWOOD, Petitioners v.                     
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 19748-97.                    Filed March 4, 1999.           

               Stephen L. and Colleen Atwood, pro sese.                               
               James F. Prothro, for respondent.                                      

                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               THORNTON, Judge:  Respondent determined a deficiency of                
          $10,756 in petitioners’ 1995 Federal income tax and an accuracy-            
          related penalty in the amount of $2,151 pursuant to section 6662.           
          Unless otherwise indicated, all section references are to the               
          Internal Revenue Code in effect for the year at issue, and all              

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