Frederick and Judith H. Butcher - Page 1

                                 T.C. Memo. 1999-114                                  

                               UNITED STATES TAX COURT                                

               FREDERICK BUTCHER AND JUDITH H. BUTCHER, Petitioners v.                
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 12358-97.                    Filed April 6, 1999.           

               Richard L. Friedman, for petitioners.                                  
               Robert W. Mopsick, for respondent.                                     

                                 MEMORANDUM OPINION                                   

               FOLEY, Judge:  By notice dated March 12, 1997, respondent              
          determined a $6,102 deficiency and section 6653(b) additions to             
          tax relating to petitioners' 1985 Federal income tax.  All                  
          section references are to the Internal Revenue Code in effect for           

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