Janine Midori Fujioka and David Miura - Page 1

                                 T.C. Memo. 1999-316                                   

                               UNITED STATES TAX COURT                                 

                JANINE MIDORI FUJIOKA AND DAVID MIURA, Petitioners v.                  
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                       

               Docket No. 105-99.            Filed September 24, 1999.                 

               Janine Midori Fujioka, pro se.                                          
               Paul R. Zamolo, for respondent.                                         

                                  MEMORANDUM OPINION                                   
               WOLFE, Special Trial Judge:  Respondent determined a                    
          deficiency in petitioners' Federal income tax in the amount of               
          $2,976 and an accuracy-related penalty pursuant to section                   
          6662(a) in the amount of $595 for the taxable year 1995.                     
               Unless otherwise indicated, section references are to the               
          Internal Revenue Code in effect for the year in issue.                       

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