Thomas M. and Dolores F. Gomez - Page 1

                                  T.C. Memo. 1999-94                                   

                               UNITED STATES TAX COURT                                 

                   THOMAS M. AND DOLORES F. GOMEZ, Petitioners v.                      
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                       

               Docket No. 16207-96.          Filed March 25, 1999.                     

               Thomas M. Gomez, pro se.                                                
               Sandy Hwang, for respondent.                                            

                       MEMORANDUM FINDINGS OF FACT AND OPINION                         

               MARVEL, Judge:  Respondent determined a deficiency in                   
          petitioners' Federal income tax in the amount of $10,299 and an              
          accuracy-related penalty under section 6662(a)1 in the amount of             
          $2,060 for the taxable year 1993.                                            

               1Unless otherwise indicated, all section references are to              
          the Internal Revenue Code in effect for the year in issue, and               
          all Rule references are to the Tax Court Rules of Practice and               
          Procedure.  All dollar amounts are rounded to the nearest dollar.            

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